Swiss Journal of Economics and Statistics

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News from the editors of the Swiss Journal of Economics and Statistics http://sjes.springeropen.com

🎉 New publication by Annalisa Tassi and Adrien Bussy: “Cross-border Value-Added Tax Fraud in the European Union” 💡 Their paper examines the impact of introducing the reverse-charge mechanism on domestic transactions to curb VAT fraud linked to intra-EU trade. sjes.springeropen.com/articles/10....

Cross-border value-added tax fraud in the European Union - Swiss Journal of Economics and Statistics

We study the effects of a reform to VAT rules (the reverse charge mechanism on domestic transactions) aimed at eliminating VAT fraud involving cross-border transactions within the European Union (EU)....

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