Ontology highlight
ABSTRACT:
SUBMITTER: Nerudova D
PROVIDER: S-EPMC6349340 | biostudies-literature | 2019
REPOSITORIES: biostudies-literature
PloS one 20190128 1
In this paper, we pursue an alternative method to measure the Value Added Tax gap in the European Union using the stochastic tax frontier model. We use the Value Added Tax total tax liability as the input to estimate the optimal frontier of the Value Added Tax, as well as to predict technical inefficiency. Using the latest innovations of the stochastic frontier approach, we aim to obtain the accurate size of the Value Added Tax gap in the EU-26 countries and contrast them with extant estimates. ...[more]