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VAT Evasion and VAT Avoidance: Is there a European Laffer curve for VAT?
International Review of Applied Economics, 2003This paper estimates the VAT revenue maximising rate of VAT for the European Union for given conditions of non-compliance and other black economy transactions. It estimates a Laffer curve for the standard rate of VAT using a pooled sample of data of revenue statistics for 14 countries in the EU. The results confirm that the efficiency of the VAT system
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Multimaterial Vat Polymerization Additive Manufacturing
ACS Applied Polymer Materials, 2021Kathleen L. Sampson +7 more
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4D printing materials for vat photopolymerization
, 2021A. Andreu +9 more
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VAT Jurisdictions vs. Non-VAT Jurisdictions
2015The point at issue is whether it is possible for VAT jurisdictions to effectively interact with non-VAT jurisdictions in regard to eCommerce.
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Considerations on VAT Efficiency and VAT Evasion
Ovidius University Annals, Economic Sciences Series, 2014The purpose of this paper is to comment on VAT theoretical and real tax base, to discuss the indicators that are applied in order to determine VAT efficiency and their correlation with VAT evasion. The study also evaluates VAT efficiency and VAT evasion for Romania within the European context, using the most recent available data.
Cuceu Ionuþ - Constantin +1 more
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Continuous fibre reinforced Vat photopolymerisation (CONFIB-VAT)
Additive Manufacturing, 2022Yue Lu +5 more
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2020
Abstract Vat polymerization (VP) is an additive manufacturing (AM), or three-dimensional (3-D) printing process in which 3-D objects are produced by hardening a liquid polymer into the desired shape. With the introduction of new materials and improvements in material properties, VP offers a good alternative for AM for low-volume ...
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Abstract Vat polymerization (VP) is an additive manufacturing (AM), or three-dimensional (3-D) printing process in which 3-D objects are produced by hardening a liquid polymer into the desired shape. With the introduction of new materials and improvements in material properties, VP offers a good alternative for AM for low-volume ...
openaire +1 more source

