文章基本信息

标题：A Game Theoretic Approach to Cross-Border {VAT} Evasion within {EU} Member States and its Relationship with the Black Economy
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作者：Silvia Fedeli ; Francesco Forte
期刊名称：Economic Analysis and Policy
印刷版ISSN：0313-5926
出版年度：2012
卷号：42
期号：2
页码：189-208
DOI：10.1016/S0313-5926(12)50021-4
出版社：Elsevier B.V.
摘要：Abstract The interruption of the {VAT} chain at national borders makes several types of tax fraud possible. One is the multi stages black {VAT} chain in the domestic markets of various countries, which facilitates the development of a black economy favouring the evasion of income tax, social security contributions and other market regulations, including the protection of intellectual property and of brands. We devise a stylised model of Nash equilibrium-black chain for the “VAT-free goods”, depicting its effects on both market prices and illegal gains for fraudsters. The policy implications of the model aiming to contrast the black economy are analysed.