Digital VAT Carousel Fraud: A New Boundary for Criminality
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Sijbren Cnossen, 1998. "Global Trends and Issues in Value Added Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(3), pages 399-428, July.
- Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche, 2004. "The Ifo Institute’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(02), pages 30-34, October.
- Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(4), pages 643-663, December.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Martin T. Braml & Gabriel J. Felbermayr, 2022.
"The EU self-surplus puzzle: an indication of VAT fraud?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1075-1097, October.
- Braml, Martin & Felbermayr, Gabriel, 2019. "The EU self-surplus puzzle: An indication of VAT fraud?," Kiel Working Papers 2146, Kiel Institute for the World Economy (IfW Kiel).
- Martin T. Braml & Gabriel J. Felbermary & Gabriel J. Felbermayr, 2019. "The EU Self-Surplus Puzzle: An Indication of VAT Fraud?," CESifo Working Paper Series 7982, CESifo.
- Kudrle, Robert T., 2021. "Moves and countermoves in the digitization challenges to international taxation," Technology in Society, Elsevier, vol. 64(C).
- Silvia Fedeli & Luisa Giuriato, 2023. "Value added tax non‐compliance in the car market," Fiscal Studies, John Wiley & Sons, vol. 44(1), pages 85-104, March.
- Riccardo Novaro & Massimiliano Piacenza & Gilberto Turati, 2022. "Does money laundering inflate residential house prices? Evidence from the Italian provincial markets," Kyklos, Wiley Blackwell, vol. 75(4), pages 672-691, November.
- Benjami Angles Juanpere, 2019. "Action Plan on VAT: Creating a Single VAT Area in the EU," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 7(1), pages 1-14.
- Schultz, Alison, 2024. "Profit Shifting via Carbon Emission Trading: First Indications," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges 302426, Verein für Socialpolitik / German Economic Association.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Silvia Fedeli & Francesco Forte, 2012. "Border Tax Adjustment without Borders: The EU Carousel of VAT Fraud," Review of Economics & Finance, Better Advances Press, Canada, vol. 2, pages 55-70, November.
- Silvia Fedeli & Francesco Forte, 2011.
"EU VAT frauds,"
European Journal of Law and Economics, Springer, vol. 31(2), pages 143-166, April.
- Silvia Fedeli & Francesco Forte, 2009. "EU VAT Frauds," Working Papers in Public Economics 129, Department of Economics and Law, Sapienza University of Roma.
- Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz, 2011. "Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general," Hacienda Pública Española / Review of Public Economics, IEF, vol. 199(4), pages 9-52, December.
- Daniela MITRAN, 2017. "European Trends In Split Vat," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 48(4), pages 43-50, December.
- Arun Advani & William Elming & Jonathan Shaw, 2023.
"The Dynamic Effects of Tax Audits,"
The Review of Economics and Statistics, MIT Press, vol. 105(3), pages 545-561, May.
- Arun Advani & William Elming & Jonathan Shaw, 2017. "The dynamic effects of tax audits," IFS Working Papers W17/24, Institute for Fiscal Studies.
- Advani, Arun & Elming, William & Shaw, Jonathan, 2019. "The Dynamic Effects of Tax Audits," CAGE Online Working Paper Series 414, Competitive Advantage in the Global Economy (CAGE).
- Advani, Arun & Elming, William & Shaw, Jonathan, 2019. "The Dynamic Effects of Tax Audits," The Warwick Economics Research Paper Series (TWERPS) 1198, University of Warwick, Department of Economics.
- Paul E. Carrillo & M. Shahe Emran & Anita Rivadeneira, 2011. "Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion," Working Papers 2011-03, The George Washington University, Institute for International Economic Policy.
- Haufler, Andreas & Schjelderup, Guttorm, 2004.
"Tacit collusion and international commodity taxation,"
Journal of Public Economics, Elsevier, vol. 88(3-4), pages 577-600, March.
- Haufler, Andreas & Schjelderup, Guttorm, 2004. "Tacit collusion and international commodity taxation," Munich Reprints in Economics 20417, University of Munich, Department of Economics.
- José Mª Durán-Cabré & Alejandro Esteller-Moré, 2014. "Tax professionals' view of the Spanish tax system: efficiency, equity and tax planning," Working Papers 2014/5, Institut d'Economia de Barcelona (IEB).
- Michael Keen, 2007.
"VAT attacks!,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 365-381, August.
- Mr. Michael Keen, 2007. "VAT Attacks!," IMF Working Papers 2007/142, International Monetary Fund.
- Niklas Harring & Sverker C. Jagers, 2013. "Should We Trust in Values? Explaining Public Support for Pro-Environmental Taxes," Sustainability, MDPI, vol. 5(1), pages 1-18, January.
- Haufler, Andreas & Pflüger, Michael, 2003.
"Market structure and the taxation of international trade,"
Discussion Papers in Economics
106, University of Munich, Department of Economics.
- Andreas Haufler & Michael Pflüger, 2003. "Market Structure and the Taxation of International Trade," Discussion Papers of DIW Berlin 370, DIW Berlin, German Institute for Economic Research.
- Andreas Haufler & Michael Pflüger, 2003. "Market Structure and the Taxation of International Trade," CESifo Working Paper Series 1080, CESifo.
- Traxler, Christian, 2010.
"Social norms and conditional cooperative taxpayers,"
European Journal of Political Economy, Elsevier, vol. 26(1), pages 89-103, March.
- Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics.
- Basil Dalamagas, 2011. "A Dynamic Approach to Tax Evasion," Public Finance Review, , vol. 39(2), pages 309-326, March.
- Angel Solano García, 2015. "Tax Morale with Partisan Parties," Hacienda Pública Española / Review of Public Economics, IEF, vol. 213(2), pages 83-108, June.
- Carrillo, Paul & Emran, M. Shahe, 2018. "Loss Aversion, Transaction Costs, or Audit Trigger? Learning about Corporate Tax Compliance from a Policy Experiment with Withholding Regime," MPRA Paper 87445, University Library of Munich, Germany.
- Anna P. Kireenko & Ekaterina N. Nevzorova & Alena F. Kireyeva & Alena S. Filippovich & Ekaterina S. Khoroshavina, 2018. "Lab experiment to investigate tax compliance: the case of future taxpayers' behavior in Russia and Belarus," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(3), pages 266-290.
- repec:idq:ictduk:14010 is not listed on IDEAS
- Alstadsæter, Annette & Jacob, Martin, 2013.
"The effect of awareness and incentives on tax evasion,"
arqus Discussion Papers in Quantitative Tax Research
147, arqus - Arbeitskreis Quantitative Steuerlehre.
- Annette Alstadsæter & Martin Jacob, 2013. "The effect of awareness and incentives on tax evasion," Working Papers 1314, Oxford University Centre for Business Taxation.
- Annette Alstadsæter & Martin Jacob, 2013. "The Effect of Awareness and Incentives on Tax Evasion," CESifo Working Paper Series 4369, CESifo.
- Bazart, C. & Bonein, A., 2014.
"Reciprocal relationships in tax compliance decisions,"
Journal of Economic Psychology, Elsevier, vol. 40(C), pages 83-102.
- Cécile Bazart & Aurélie Bonein, 2012. "Reciprocal Relationships in Tax Compliance Decisions," Working Papers 12-35, LAMETA, Universtiy of Montpellier, revised Dec 2012.
- Cécile Bazart & Aurélie Bonein, 2014. "Reciprocal relationships in tax compliance decisions," Post-Print halshs-00867505, HAL.
- Cécile Bazart & Aurélie Bonein, 2012. "Reciprocal Relationships in Tax Compliance Decisions," Economics Working Paper Archive (University of Rennes & University of Caen) 201239, Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS.
- Zsófia L. Bárány, 2017.
"Taxation and self-employment,"
LIS Working papers
723, LIS Cross-National Data Center in Luxembourg.
- Zsofia Barany, 2018. "Taxation and Self-Employment," Working Papers hal-03393144, HAL.
- Zsofia Barany, 2018. "Taxation and Self-Employment," SciencePo Working papers hal-03393144, HAL.
- Zsofia Barany, 2018. "Taxation and Self-Employment," SciencePo Working papers Main hal-03393144, HAL.
- Andreas Knabe & Ronnie Schöb, 2009.
"Minimum Wage Incidence: The Case for Germany,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(4), pages 403-441, December.
- Andreas Knabe & Ronnie Schöb, 2008. "Minimum Wage Incidence: The Case for Germany," CESifo Working Paper Series 2432, CESifo.
More about this item
Keywords
; ; ; ;JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ICT-2015-06-27 (Information and Communication Technologies)
- NEP-IUE-2015-06-27 (Informal and Underground Economics)
- NEP-LAW-2015-06-27 (Law and Economics)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sap:wpaper:wp170. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Luisa Giuriato (email available below). General contact details of provider: https://ecodir.web.uniroma1.it/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.