Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/119877
Authors: 
Barbone, Luca
Bonch-Osmolovskiy, Mikhail
Poniatowski, Grzegorz
Year of Publication: 
2014
Series/Report no.: 
CASE Network Reports 120
Abstract: 
This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the NACE Rev. 2 classification of economic activities into the calculation of the theoretical liability. [...]
Subjects: 
Optimal Taxation
Efficiency
Incidence
Externalities
Redistributive Effects
Environmental Taxes and Subsidies
Personal Income and Other Nonbusiness Taxes and Subsidies
Business Taxes and Subsidies
Tax Evasion
Other Sources of Revenue
Other
JEL: 
H20
H24
H25
H26
H62
ISBN: 
978-83-7178-614-3
Document Type: 
Working Paper

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