Publisher
Springer International Publishing
Reference22 articles.
1. Ainsworth, R. T. (2006). ‘Carousel Fraud in the EU: A Digital VAT Solution’. Tax Notes International, paper No. 06-23, p. 443–448
2. Ainsworth, R. T. (2008). ‘MTIC (Carousel) Fraud: twelve ways forward; Two ways “preferred” – Has the technology-based administrative solution been rejected?’; Boston Univ. School of Law Working Paper No. 08-10.
3. Alavuotunki, K., Haapanen, M., & Pirttilä, J. (2019). The effects of the value-added tax on revenue and inequality. The Journal of Development Studies, 55(4), 490–508.
4. Amand, C., & De Rick, F. (2005). ‘Intra-Community VAT Carousels’, VAT Monitor, IFBD, pp. 8–13
5. Barbone, L., Belkindas, M., Bettendorf, L., Bird, R. M., Bonch-Osmolovskiy, M., & Smart, M. (2013). Study to quantify and analyse the VAT Gap in the EU-27 Member States. CASE Network Reports, 116.