Publication

2014

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 also confirms that in most countries the loss of revenue compared to an “ideal” system with no reduced rates and no exemptions is more the result of policy decisions than to non-compliance and weak enforcement.

Download English (PDF, 69 pages, 1.0 MB)
Author Luca Barbone, Mikhail Bonch-Osmolovskiy, Grzegorz Poniatowski
Series CASE Network Reports
Issue 120
Publisher Center for Social and Economic Research (CASE)
Copyright © 2014 Center for Social and Economic Research (CASE)
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