Keen, M and S Smith (2007) "VAT Fraud and Evasion: What Do We Know, and What Can be Done?"

IMF Working Paper (35 pages, PDF) discussing VAT fraud and exploring ways in which this problem can be lessened. The paper includes a review of econometric approaches that have been used to obtain estimates of this type of fraud.

For further information or advice please contact Pedro Fernandes.

Filed under Tax fraud, VAT.

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