Gebauer, Andrea; Nam, Chang Woon; Parsche, Rüdiger - In: Journal of Economic Policy Reform 10 (2007) 1, pp. 1-13
VAT evasion caused by the growth of carousel fraud has recently led to significant VAT revenue losses in the EU. Carousel fraud works such that intra-EU firms repeatedly carry out cross-border supply and purchase of goods and services, leading to the fraudulent retention of revenue. This study...
