VAT Fraud as a Policy Stimulus - Is the US Watching? VAT Withholding, RTvat, and the Mittler Model
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Elsevier BV
Reference6 articles.
1. Tackling VAT Fraud: Thirteen Ways Forward
2. Sales taxation
Cited by 5 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Does the level of e‐government affect value‐added tax collection? A study conducted among the European Union Member States;Policy & Internet;2024-04-23
2. VAT Listings within the EU Member States and Their Impact on Tax Evasion;CESifo Economic Studies;2022-05-12
3. Labour Market Flexibility in the Context of the Shadow Economy for the Construction Industry;Acta Scientiarum Polonorum. Oeconomia;2020-12-30
4. Shadow economy and tax evasion in the EU;Journal of Money Laundering Control;2015-01-05
5. American VAT – The Carousel Fraud Threat: Will the EU Show the US the 'Way Forward';SSRN Electronic Journal;2013
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