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2012 update report to the study to quantify and analyse the VAT gap in the EU-27 member states

Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2014

This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the...

Persistent link: https://www.econbiz.de/10011335970

Study to quantify and analyse the VAT gap in the EU-27 member states

Barbone, Luca; Belkindas, Misha; Bettendorf, Leon; … - 2013

This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", conducted by CASE and CPB. The main aim of the study was to help better understand the recent trends in the field of VAT fraud and analyse determinants of VAT Gaps using...

Persistent link: https://www.econbiz.de/10011335972

Study to quantify and analyse the VAT Gap in the EU Member States: 2015 Report

Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2015

This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report 'Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report), and...

Persistent link: https://www.econbiz.de/10011646653

Study to quantify and analyse the VAT Gap in the EU-27 Member States

Barbone, Luca; Belkindas, Misha V.; Bettendorf, Leon; … - CASE-Center for Social and Economic Research - 2013

This report presents and discusses the findings of the “Study to quantify and analyse the VAT Gap in the EU-27 Member States” (Contract TAXUD/2012/DE/316, FWC No. TAXUD/2010/CC/104), conducted by CASE and CPB.The structure of this report is as follows. In Chapter 1, we discuss the structure...

Persistent link: https://www.econbiz.de/10010857950

2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States

DABROWSKI, Marek; Barbone, Luca; Bonch-Osmolovskiy, Mikhail - CASE-Center for Social and Economic Research - 2014

no exemptions, is due to a greater extent to policy decisions than to non-compliance and weak enforcement. …

Persistent link: https://www.econbiz.de/10010941677

Tax Evasion Indices and Profiles

Rizzi, Dino - Dipartimento di Economia, Università Ca' Foscari Venezia - 2012

evasion and compliance, based on the three I’s of tax evasion: incidence, intensity and inequality. In the field of tax …

Persistent link: https://www.econbiz.de/10010631763

Corporate taxation: High profits, moderate tax revenue

Bach, Stefan - In: DIW Economic Bulletin 3 (2013) 7, pp. 15-24

If the revenue from corporate taxation in Germany is divided by the corporate income figures from national accounts, companies' average tax burden for the period 2001 to 2008 is 21 percent. This rate is considerably lower than the statutory tax rates for this period. The reason for this is that...

Persistent link: https://www.econbiz.de/10010333081

Tax Incidence in the Presence of Tax Evasion

Doerrenberg, Philipp; Duncan, Denvil - 2014

This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory …

Persistent link: https://www.econbiz.de/10010352255

Driving to drink: Tax avoidance along the Washington-Oregon border

LoPiccalo, K. - 2016

the impact of tax incidence on tax avoidance using variation in store proximity to the Washington-Oregon (WA-OR) border …

Persistent link: https://www.econbiz.de/10011564645

Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements

Bibler, Andrew J.; Teltser, Keith F.; Tremblay, Mark J. - 2019

. Whether efforts to fully enforce taxes are worthwhile depends on the rate of compliance in the absence of such efforts. In … this paper, we show that an upper bound on pre-enforcement tax compliance can be obtained using market data on pre- and … and local governments, which achieve full compliance at the point of sale. Using data on Airbnb listings across a number …

Persistent link: https://www.econbiz.de/10012052853