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Assessment of the interest barrier rule of article 4 of the EU Anti-Tax Avoidance Directive for a sample of European firms
Petutschnig, Matthias; Rechbauer, Martina; Rünger, Silke - In: World tax journal : WTJ 11 (2019) 3, pp. 347-378
Persistent link: https://www.econbiz.de/10012310220
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Steuerflucht : die internationale und europäische Dimension
Henn, Markus - Gute Gesellschaft - Soziale Demokratie 2017plus; … - 2017
Persistent link: https://www.econbiz.de/10011700484
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Increasing the substitution elasticity can improve VAT compliance and social welfare
Bognetti, Giuseppe; Santoni, Michele - In: Economic modelling 58 (2016), pp. 293-307
Persistent link: https://www.econbiz.de/10011647357
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The legal framework for the shadow economy in the European Union
Bitzenis, Aristidis P.; Vlachos, Vasileios A.; Skiadas, … - In: International journal of diplomacy and economy 3 (2016) 2, pp. 131-143
Persistent link: https://www.econbiz.de/10011671128
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The influence of fiscal freedom, government effectiveness and human development index on tax evasion in the European Union
Dronca, Alexandru Theodoru - In: Theoretical and applied economics : GAER review 23 (2016) 4, pp. 5-18
Persistent link: https://www.econbiz.de/10011597577
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Tax management and tax fraud : evidence from Tunisian companies
Hbaieb, Ines Hakim; Omri, Mohamed Ali - In: International journal of managerial and financial accounting 11 (2019) 2, pp. 132-144
Persistent link: https://www.econbiz.de/10012051403
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Cross-border tax evasion after the common reporting standard : game over?
Spengel, Christoph; Casi, Elisa; Stage, Barbara - 2019 - This version: July 20, 2019
We study the effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so called Common Reporting Standard (CRS), on cross border tax evasion. Employing newly available bilateral data on cross-border deposits, we find that the CRS induced a reduction...
Persistent link: https://www.econbiz.de/10012053474
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Study and reports on the VAT gap in the EU-28 member states ; 2018
Poniatowski, Grzegorz; Bonch-Osmolovskiy, Mikhail; … - 2018
In this Report, the Authors present the new Value Added Tax (VAT) Gap estimates for 2016, as well as updated estimates for 2012-2016. In addition to the analysis of the Compliance Gap, this Report examines the Policy Gap in 2016 as well as the contribution that reduced rates and exemptions made...
Persistent link: https://www.econbiz.de/10011964233
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An overview of shell companies in the European Union : study
Kiendl Krišto, Ivana; Thirion, Elodie - Europäisches Parlament / Generaldirektion Interne … - 2018
Persistent link: https://www.econbiz.de/10011969125