Nam et al (2003) "Is the Completion of the EU Single Market Hindered by VAT Evasion?"

Working paper (27 pages, PDF) describing a top-down approach to estimate the VAT gap. Results for a number of EU Member States for the period 1994-1996 and for Germany for the period 1994-2001 are presented.

Nam, C. et al (2003). "Is the completion of EU single market hindered by VAT evasion?", CES ifo Working Paper 974.

This working paper has been subsequently published in FinanzArchiv as (abstract):

Gebauer, A. et al (2005). "VAT evasion and its consequence for macroeconomic clearing in the EU", FinanzArchiv vol 61 n.4, 462-487.

For further information or advice please contact Pedro Fernandes.

Filed under Tax fraud, VAT.

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