VAT Fraud and Evasion; What Do We Know, and What Can be Done?
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- Keen, Michael & Smith, Stephen, 2006. "VAT Fraud and Evasion: What Do We Know and What Can Be Done?," National Tax Journal, National Tax Association, vol. 59(4), pages 861-887, December.
References listed on IDEAS
- Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche, 2004. "The Ifo Instituteâ€™s Model for Reducing VAT Fraud: Payment First, Refund Later," CESifo Forum, Ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 5(2), pages 30-34, October.
- Keen, Michael & Mintz, Jack, 2004. "The optimal threshold for a value-added tax," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 559-576, March.
- Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
- Graham Harrison & Russell Krelove, 2005. "VAT Refunds; A Review of Country Experience," IMF Working Papers 05/218, International Monetary Fund.
- Kent Matthews, 2003. "VAT Evasion and VAT Avoidance: Is there a European Laffer curve for VAT?," International Review of Applied Economics, Taylor & Francis Journals, vol. 17(1), pages 105-114.
- Fedeli, Silvia & Forte, Francesco, 1999. "Joint income-tax and VAT-chain evasion," European Journal of Political Economy, Elsevier, vol. 15(3), pages 391-415, September.
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More about this item
KeywordsEurope; Audit; Sales taxes; Value added tax; value-added tax; sales tax; enforcement; compliance; noncompliance; vat; vat revenue; vat rate; vat receipts; Taxation; Subsidies; and Revenue: General; Taxation and Subsidies: Incidence; Non-compliance;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2007-03-24 (Accounting & Auditing)
- NEP-ALL-2007-03-24 (All new papers)
- NEP-PBE-2007-03-24 (Public Economics)
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