IT: Analysis of VAT tax base 1982-2001

Agenzia delle Entrate 2003 working paper (in Italian, 68 pages, PDF) directed by R Convenevole and S Pisani setting out and analysing top-down estimates of VAT fraud in Italy for the period 1982-2001. Appendix 2 to the paper presents a statistical analysis of the determinants of VAT fraud.

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Filed under Tax fraud, VAT.

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