Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/157938
Authors: 
Barbone, Luca
Bonch-Osmolovskiy, Mikhail
Poniatowski, Grzegorz
Year of Publication: 
2015
Series/Report no.: 
CASE Network Reports 124
Abstract: 
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 ...
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
JEL: 
H20
H24
H25
H26
H62
ISBN: 
978-83-7178-629-7
Document Type: 
Working Paper

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