We focus on the efficiency of the VAT system in the old and new EU Member States. We calculated C-efficiency, Policy gap and Compliance gap for all member States in the period 2005 to 2018 for the groups of new and old member states. C-efficiency and Compliance gap are higher in new Member...

A typology of tax evasion -- Combatting offshore tax evasion -- International cooperation in tax matters -- The Anti-money laundering legal framework and its Application to tax evasion offences -- Tax evasion legislation in the UK and US -- The enforcement of tax evasion legislation in the UK...

We use Luxembourg Income Study data to compare the progressivity of the tax structure in the U.S. and Europe. While our study supports the arguments of other scholars that the US has more progressive taxes than the continental or social democratic countries, we also present the following...