Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

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

8 references·6 citing·49 second hop

FromToDepth

this work references cited by second hop

References

1976The design of tax structure: Direct versus indirect taxation1,725 cited
2007Cheating Ourselves: The Economics of Tax Evasion1,181 cited
1991The Effects of Male and Female Labor Supply on Commodity Demands518 cited
2001The Modern VAT453 cited
2009The value added tax: Its causes and consequences452 cited
2003The optimal threshold for a value-added tax228 cited
1996The Future of Value Added Tax in the European Union158 cited
1994Towards a theory of the direct-indirect tax mix151 cited

Cited by

2012'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times119 cited
2010VALUE-ADDED TAX AND EXCISES115 cited
2011Tax evasion and competition77 cited
2011Formula Apportionment: Is it Better than the Current System and are There Better Alternatives?29 cited
2009EU VAT frauds21 cited
2018Value Added Tax and Carousel Fraud Schemes in the European Union and the Slovak Republic20 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work