Purpose This study aims to compare recent topics on value-added tax (VAT) in the
European Union (EU) and Gulf Cooperation Council (GCC), understand the differences in …

VAT represents one of the most important taxes in the EU; however, this tax is highly affected
by tax evasion. To combat these frauds, almost all the member states have implemented anti …

The value added tax is an important part of revenues of the European Union and its Member
States. The aim of the paper is to statistically analyse the extent of positive impact of selected …

The aim of this contribution is to elaborate on the institute of vat frauds, with emphasis on
Carousel frauds. This document provides compact information concerning vat fraud …

LA LOTTA ANTIFRODE IN MATERIA DI IVA Page 1 1 WORKING PAPER DIPARTIMENTO DI
ECONOMIA PUBBLICA Working Paper n.170 Fabrizio Borselli, Silvia Fedeli e Luisa Giuriato …

EU member states are discussing the phenomenon of carousel (MTIC) fraud. Existing
estimates of this type of VAT evasion are sparse and the methodology behind them is …

In this paper, we provide an estimate of the impact of money laundering on residential house
market prices. The housing market is commonly exploited by criminal organizations to clean …

The interruption of the VAT chain at national borders makes several types of tax fraud
possible. One is the multi stages black VAT chain in the domestic markets of various …

We examine value added tax (VAT) non‐compliance in the European Union (EU) car
market. This issue is of paramount importance because of the loss of VAT revenue, the …

This article proposes a taxation policy based on joint liability among taxpayers. We show
that it is possible to obtain a Pareto improving equilibrium in which the per-capita tax burden …