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Behavioral responses to taxes : fiscal implications of tax range changes, their perception and tax privacy
Bob, Jonathan - 2013
Persistent link: https://www.econbiz.de/10010237508
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VAT Fraud in the Customer Chain - The German <I>Perfect Storm</I> Cases
Ainsworth, Richard Thompson - 2019
in German civil and criminal courts. This paper considers how far Germany appears to be extending the law in this area …
Persistent link: https://www.econbiz.de/10012905593
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Draft legislation of the German government to combat VAT evasion in ecommerce
Brettschneider, Jörg - 2018
The German federal government presented a legislative proposal on tax- and especially VAT law with the focus to combat VAT fraud in (international) ecommerce on July 31st 2018. This draft legislation is explained and discussed.
Persistent link: https://www.econbiz.de/10011899522
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On the role of sales taxes for efficient compensation of property loss under strict liability
Baumann, Florian; Friehe, Tim - In: Review of law and economics : publ. in cooperation with … 20 (2024) 1, pp. 21-34
Persistent link: https://www.econbiz.de/10014580108
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Tax evasion and unions in a Cournot duopoly
Fanti, Luciano; Buccella, Domenico - 2020
Persistent link: https://www.econbiz.de/10012487100
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Tax evasion in a Cournot duopoly with unions
Buccella, Domenico; Fanti, Luciano; Gori, Luca - 2023
Persistent link: https://www.econbiz.de/10014317692
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Theories of Criminal Liability for Tax Evasion
Townsend, John A. - 2012
of derivative liability -- i.e., liability, or guilt, other than as a principal can apply to the crime of tax evasion …. The theories of derivative liability including aiding and abetting under 18 USC 2(a), causing under 18 USC 2(b), and … Pinkerton liability for crimes committed by another person who is a co-conspirator. These questions were presented in a trilogy …
Persistent link: https://www.econbiz.de/10013106512
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Legal Liability for Tax Evasion in the USA
Shestak, Viktor; Khalikova, Liana - 2021
Annotation: the article investigates legal liability for tax evasion in the USA. The authors present an analysis of the … regulatory legal framework regulating liability for tax crimes and offenses, as well as the procedure of tax collection in the …
Persistent link: https://www.econbiz.de/10013252113
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VAT on intra-community trade and bilateral micro revenue clearing in the EU
Breuer, Christian; Nam, Chang-woon - 2009
This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate...
Persistent link: https://www.econbiz.de/10003883042