Autori
Forte, Francesco
Fedeli, Silvia

Titolo
Models of cross-border VAT fraud
Periodico
Università degli Studi di Roma "La Sapienza" - Dipartimento di Economia Pubblica. Working Paper
Anno: 2009 - Volume: 6 - Fascicolo: 123 - Pagina iniziale: 1 - Pagina finale: 25

The EU market’s free circulation principle severs the VAT chain at the EU States’ borders, thus, enticing VAT frauds. The increased “transit traffic” from outside EU with final destination in EU also contribute to VAT fraud. To examine this issue, we model some different collusive characters of these frauds, on which basis we explore their effects on the international trade and the domestic market.



SICI: 1974-2940(2009)6:123<1:MOCVF>2.0.ZU;2-F
Testo completo: http://dep.eco.uniroma1.it/docs/working_papers/WP123.pdf

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