Nam, C. et al (2001) "Measurement of Value Added Tax evasion in selected EU countries on the basis of national accounts data"

Working paper (16 pages, PDF) describing a top-down approach to estimate VAT fraud. A description of the details behind the calculations is not given.

Nam, C. et al (2001). "Measurement of Value Added Tax evasion in selected EU countries on the basis of national accounts data", CES ifo Working Paper 431.

Filed under HMRC, Tax fraud, VAT.

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