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Study and Reports on the VAT Gap in the EU-28 Member States: 2019 Final Report
Grzegorz Poniatowski,Mikhail Bonch-Osmolovskiy,José María Durán-Cabré,Alejandro Esteller-Moré,Adam Œmietanka +4 more
TLDR
In this paper, the authors presented a study and reports on the VAT gap in the EU-28 Member States, which is a follow-up to the six reports published between 2013 and 2018.Abstract:
This Report has been prepared for the European Commission, DG TAXUD under contract TAXUD/2017/DE/329, “Study and Reports on the VAT Gap in the EU-28 Member States” and serves as a follow-up to the six reports published between 2013 and 2018. This Study contains new estimates of the Value Added Tax (VAT) Gap for 2017, as well as updated estimates for 2013-2016. As a novelty in this series of reports, so called “fast VAT Gap estimates” are also presented the year immediately preceding the analysis, namely for 2018. In addition, the study reports the results of the econometric analysis of VAT Gap determinants initiated and initially reported in the 2018 Report (Poniatowski et al., 2018). It also scrutinises the Policy Gap in 2017 as well as the contribution that reduced rates and exemptions made to the theoretical VAT revenue losses.read more
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Combining Network Visualization and Data Mining for Tax Risk Assessment
Walter Didimo,Luca Grilli,Giuseppe Liotta,Lorenzo Menconi,Fabrizio Montecchiani,Daniele Pagliuca +5 more
TL;DR: The approach suitably combines various data mining and visual analytics methods to support public officers in identifying risky taxpayers and discusses the effectiveness of the MALDIVE approach through both quantitative analyses and case studies performed on real data.
Journal ArticleDOI
The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies
TL;DR: In this paper, the authors analyzed changes in the C-efficiency ratio by decomposing it into changes in compliance and policy gaps between 2000 and 2014, and found that the cyclicality of Cefficiency is explained by the correlation of both gaps with the output gap.
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How Covid-19 affects prostitution markets in the Netherlands and Belgium: dynamics and vulnerabilities under a lockdown
TL;DR: In this article, the authors document how prostitution markets reacted to the Covid-19-induced lockdown mid-March 2020, based on unique data for the Netherlands and Belgium, and find that a general glut was present.
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Blockchain for digital government: An assessment of pioneering implementations in public services
TL;DR: In this paper, the authors look at the ongoing exploration of blockchain technology by governments and show that blockchain technology can reduce bureaucracy, increase the efficiency of administrative processes and increase the level of trust in public recordkeeping.
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Cheating in Europe: underreporting of self-employment income in comparative perspective
TL;DR: In this paper, the authors apply the expenditure method to a large number of EU countries using harmonised microdata and a common model specification to enhance cross-country comparability, and show substantial variation in income underreporting across countries, from under 10% to more than 40% of self-employed household income on average.
References
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No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
TL;DR: The authors analyzes the role of third-party information for VAT enforcement through two randomized experiments among over 400,000 Chilean firms and finds that when taking evasion into account, significant differences emerge between otherwise equivalent forms of taxation.
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The Optimal Size of a Tax Collection Agency
Joel Slemrod,Shlomo Yitzhaki +1 more
TL;DR: In this article, the optimal degree of law enforcement regarding tax evasion is investigated and the conditions that characterize the optimal size of a tax collection agency are derived and a simple interpretation of the conditions in terms of excess burden is provided.
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Joint income-tax and VAT-chain evasion
Silvia Fedeli,Francesco Forte +1 more
TL;DR: In this article, the authors consider joint income-tax evasion and VAT-chain evasion, acknowledging that decisions are not taken by agents in isolation, but result from negotiation between purchasers and suppliers in the chain of exchanges from producers/importers to final consumers.
Journal ArticleDOI
Combining Network Visualization and Data Mining for Tax Risk Assessment
Walter Didimo,Luca Grilli,Giuseppe Liotta,Lorenzo Menconi,Fabrizio Montecchiani,Daniele Pagliuca +5 more
TL;DR: The approach suitably combines various data mining and visual analytics methods to support public officers in identifying risky taxpayers and discusses the effectiveness of the MALDIVE approach through both quantitative analyses and case studies performed on real data.
Journal ArticleDOI
The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies
TL;DR: In this paper, the authors analyzed changes in the C-efficiency ratio by decomposing it into changes in compliance and policy gaps between 2000 and 2014, and found that the cyclicality of Cefficiency is explained by the correlation of both gaps with the output gap.