Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU
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More about this item
Keywords
value added tax; exports; evasion;JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2015-03-27 (Accounting & Auditing)
- NEP-EEC-2015-03-27 (European Economics)
- NEP-IUE-2015-03-27 (Informal & Underground Economics)
- NEP-PBE-2015-03-27 (Public Economics)
- NEP-PUB-2015-03-27 (Public Finance)
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