Fedeli, Silvia and Forte, Francesco (2009) Models of cross-border VAT fraud. Working Paper. Dipartimento di Economia Pubblica, Università di Roma La Sapienza, Roma, Italia.
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Official URL: http://dep.eco.uniroma1.it/docs/working_papers/WP1...
Abstract
The EU market’s free circulation principle severs the VAT chain at the EU States’ borders, thus, enticing VAT frauds. The increased “transit traffic” from outside EU with final destination in EU also contribute to VAT fraud. To examine this issue, we model some different collusive characters of these frauds, on which basis we explore their effects on the international trade and the domestic market.
| Item Type: | Monograph (Working Paper) |
|---|---|
| Additional Information: | JEL Classification: H24, H26 |
| Uncontrolled Keywords: | European Union Value Added Tax, income tax and VAT evasion, VAT carousel, Nash equilibrium fraud-chain |
| Subjects: | 300 Scienze sociali > 330 Economia |
| Depositing User: | Dipartimento economia e diritto |
| Date Deposited: | 23 Jun 2009 |
| Last Modified: | 20 May 2010 12:02 |
| URI: | http://eprints.bice.rm.cnr.it/id/eprint/940 |
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