Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/119879
Authors: 
Barbone, Luca
Belkindas, Misha
Bettendorf, Leon
Bird, Richard M.
Bonch-Osmolovsky, Mikhail
Smart, Michael
Year of Publication: 
2013
Series/Report no.: 
CASE Network Reports 116
Abstract: 
This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", conducted by CASE and CPB. The main aim of the study was to help better understand the recent trends in the field of VAT fraud and analyse determinants of VAT Gaps using a number of econometric techniques. The authors discuss the structure of the VAT systems in the EU, the broad trends in the EU economy over the period 2000-2011, and review the behaviour of VAT revenues, as well as the changes in VAT rates and exemptions that have occurred as a response to economic events or policy decisions. They pay particular attention to the events following the onset of the economic crisis in 2008. Moreover, they discuss the definition of VAT Gaps that has been used in this study, as well as other alternatives existing in the literature. They review possible shortcomings associated with different concepts. Subsequently, they present the results of the estimations for EU-26 countries for the period 2000-2011. The estimates are first discussed for the EU-26 as a whole, and then for each country individually. Finally, an econometric analysis of the determinants of VAT Gaps for the period under consideration is provided.
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: 
978-83-7178-598-6
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.