DE: Gebauer, A. and R. Parsche (2005) "Bestätigung des leichten Absinkens der Mehrwertsteuerausfallquote im Jahr 2005"

Article (2 pages, PDF, in German) updating earlier 2005 Ifo-Institut's estimates of German VAT losses in the period 1997-2005. The earlier figures are revised to take full account of VAT losses due to insolvencies. The revised VAT gap estimate for 2000 is 9 per cent, for 2001 11 per cent, for 2002-2004 11.5 per cent and for 2005 11 per cent. The revision implies that the VAT losses for 2005 are around EUR 17 billion, up from the earlier EUR 15 billion estimate.

DE: Gebauer, A. and R. Parsche (2005) "Bestätigung des leichten Absinkens der Mehrwertsteuerausfallquote im Jahr 2005", ifo Schnelldienst 21/2005, pp.13-14.

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Filed under Tax fraud, VAT.

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