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1 - 4 van 4 voor vat evasion
Microsoft Word - bijz90.doc
... 49 2.3.3 conclusion 51 2.4 vat evasion in the european union 52 2.4.1 forms of vat evasion 52 2.4.2 scale of the problem 53 2.4.3 measures to combat fraud 54 2.4.4 conclusion 55 three vat ... subtraction method tax and the addition method tax are more vulnerable to evasion than the vat. administratively, the retail level tends to be the weakest link in ...
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analyzing fiscal policy netherlands simulations revised mimic pdf
... as table 2 average real disposable official household incomea --------income tax rates-------- -----allowance----- vat basic wage rate percentage changes breadwinners in families - employed with children employed without ... for reductions in income taxes, graafland (1990) reports a smaller impact on tax evasion, because his model does not include direct substitution between formal and black labor ...
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Microsoft Word - don.doc
... implied an abolition of social security premiums paid by employers and a raise in the vat by the same amount (don, 1986a). this was the result of a small incongruence in ... require attention. looking at our recent experience, we lacked good estimates of cross- border tax evasion and asset price formation in relation to capital income taxes and asset taxes. as a ...
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Microsoft Word - voorblad.docx
... of revenues. in particular, taxes that more directly address existing distortions (such as the current vat exemption for banks, and the bias towards debt financing) provide more efficient alternatives. financial transaction ... reacted by reducing the number of their equity trades.' this illustrates that evasion will be widespread if the costs of evasion are not too high. the uk has an ftt known as ...
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