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| Author: | Nam, C.W. Parsche, R. Schaden, B. |
| Title: | Measurement of value added tax evasion in selected EU countries on the basis of national accounts data |
| Journal: | IFO-Studien
2001 : VOL. 47:2, p. 127-144 |
| Index terms: | EUROPEAN UNION TAX EVASION VALUE ADDED TAX |
| Language: | eng |
| Abstract: | Unlike the larger share of conventional empirical analyses which emphasise the predominance of direct taxation and measure the total size of tax evasion for the entire domestic economy of a country, this study primarily deals with the narrow aspect of tax evasion in the specific area of EU value added taxation. |
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