Barbone, Luca Bonch-Osmolovskiy, Mikhail Poniatowski, Grzegorz
Year of Publication:
CASE Network Reports 124
This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report 'Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report), and to the report '2012 Update Report to the Study to Quantify and Analyse the VAT Gap in the EU-27 Member States' , published in October 2014 (hereafter: 2014 Report). As in previous reports, it was not possible to include estimates for Croatia and Cyprus, due to as-yet-incomplete national account statistics for the two countries ...
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