Nam, Chang-woon; Parsche, Rüdiger; Schaden, Barbara - In: IFO-Studien : Zeitschrift für empirische … 47 (2001) 2, pp. 127-144
The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of Single Market has further encouraged firms' and households' evasive behaviour in paying value added taxes in the EU Member States, whereas such efforts have traditionally been...
