2012 update report to the study to quantify and analyse the VAT gap in the EU-27 member states

Luca Barbone; Mikhail Bonch-Osmolovskiy; Grzegorz Poniatowski

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. [...]

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Year of publication:	2014
Authors:	Barbone, Luca ; Bonch-Osmolovskiy, Mikhail ; Poniatowski, Grzegorz
Publisher:	Warsaw [u.a.] : CASE, Center for Social and Economic Research
Subject:	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 \| Subvention \| Subsidy \| EU-Staaten \| EU countries \| Umsatzsteuer \| Sales tax \| Steuereinnahmen \| Tax revenue \| Optimale Besteuerung \| Optimal taxation \| Externer Effekt \| Theorie \| Theory

Extent:	Online-Ressource (69 S.) graph. Darst.
Series:	CASE network reports. - Warszawa : CASE, Center for Social and Economic Research, ZDB-ID 2401611-1. - Vol. 120
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Notes:	Systemvoraussetzungen: Acrobat Reader
ISBN:	978-83-7178-614-3
Other identifiers:	hdl:10419/119877 [Handle]
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; H62 - Deficit; Surplus
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://ebvufind01.dmz1.zbw.eu/10010422931