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VAT Fraud and Evasion: What Do We Know, and What Can Be Done? · Study

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PreprintVAT Fraud and Evasion: What Do We Know, and What Can Be Done?

Stephen Smith2007

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Preprintgreen2007

VAT Fraud and Evasion: What Do We Know, and What Can Be Done?

Stephen Smith · Michael Keen

130 citations·0/0 files stored·SSRN Electronic Journal

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Taxation and Compliance Studies Economic and Fiscal Studies Taxation and Legal Issues

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References

1976The design of tax structure: Direct versus indirect taxation 2007Cheating Ourselves: The Economics of Tax Evasion 1991The Effects of Male and Female Labor Supply on Commodity Demands 2001The Modern VAT 2009The value added tax: Its causes and consequences 2003The optimal threshold for a value-added tax 1996The Future of Value Added Tax in the European Union 1994Towards a theory of the direct-indirect tax mix

Cited by

2012'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times 2010VALUE-ADDED TAX AND EXCISES 2011Tax evasion and competition 2011Formula Apportionment: Is it Better than the Current System and are There Better Alternatives?2009EU VAT frauds 2018Value Added Tax and Carousel Fraud Schemes in the European Union and the Slovak Republic

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2006VAT Fraud and Evasion: What Do We Know and What Can Be Done?article · 6 shared references 2010VALUE-ADDED TAX AND EXCISESarticle · 5 shared references 2012'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Timespreprint · 4 shared references 1995Uncertainty, Optimal Taxation and the Direct Versus Indirect Tax Controversyarticle · 3 shared references 2009Optimal Design of Means Tested Retirement Benefitsarticle · 3 shared references 2018WHAT MOTIVATES TAX COMPLIANCE?article · 2 shared references

Details

Year2007

Typepreprint

Published2007-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations130

Files0 public / 0

ShelfTaxation and Compliance Studies

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doi10.2139/ssrn.964339

openalex_workW2072830741

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