on federal income taxation. Mr. Wallwork provides a novel look at the Tax Court's doctrine of preparer fraud, which … policy actually increases fraud in the name of preventing it …

The European Union�s VAT system has become vulnerable to organised fraud schemes. In recent years, these schemes … trade in goods among EU countries. Within the EU-27, organised VAT fraud is estimated to amount to between �20 billion and … effectiveness of anti-VAT-fraud strategy cannot be separated from a broad view of the problem and of the functioning of the VAT …

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 …

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 …