evasion. We analyze the impact of the widely introduced e-invoicing in Italy on cross-border value-added tax fraud. As a proxy … for this tax fraud, we make use of the discrepancy in trade data that is double-reported in both the importing and … remaining countries of the European Union. Our results suggest a significant decline in cross-border fraud in response to the …

crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury … tax evasion positively affects economic crimes. Notably, the elasticity of tax evasion to fraud is related to the size of … adjustment costs. Finally, we find that property crimes, fraud and usury are not influenced by deterrence or clearing …

affected by tax evasion. Interestingly, the degree of substitution for fraud and usury is related to the size of tax burden …

This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a … Commission's proposal, are highlighted. -- value added tax ; intra-EU trade ; bilateral micro clearing ; VAT fraud ; European …

The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of …. This study primarily deals with the quantification of the VAT evasion and fraud in the EU. On the basis of the national … determines the extent of VAT evasion and fraud of a country, when the time-lag problem between the creation of tax liability and …

due to measurement error. Rather, a large fraction of the EU's self-surplus puzzle seems related to fraud in value added …

welfare fraud but report their income honestly anyway; (iii) examples of low compliance tend to increase tax evasion while … macroeconomic uncertainty. -- tax evasion ; social fraud ; social comparisons ; cross-country comparisons ; experiments …