Fabrizio Borselli

Bank of Italy

VAT Specialist

Via Nazionale 91

Rome, 00184

Italy

SCHOLARLY PAPERS

10

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848

SSRN CITATIONS
Rank 40,530

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Top 40,530

in Total Papers Citations

6

CROSSREF CITATIONS

10

Scholarly Papers (10)

Organised Vat Fraud: Features, Magnitude, Policy Perspectives

Bank of Italy Occasional Paper No. 106
Number of pages: 45 Posted: 29 Nov 2011
Fabrizio Borselli
Bank of Italy
Downloads 403 (78,701)

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VAT, tax evasion, fraud

Organised VAT Fraud: Features, Magnitude, Policy Perspectives

Bank of Italy Occasional Paper No. 106
Number of pages: 45 Posted: 15 Mar 2012
Fabrizio Borselli
Bank of Italy
Downloads 134 (234,528)
Citation 7

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VAT, tax evasion, fraud

2.

Tassazione Delle Abitazioni E Mercato Degli Affitti (Housing Taxation and the Rental Market in Italy)

Banca d'Italia - Le tendenze del mercato immobiliare: l'Italia e il confronto internazionale - Workshops and Conferences, N. 15, July 2013, Chapter 6
Number of pages: 436 Posted: 28 Jan 2014
Bank of Italy, Bank of Italy, Bank of Italy and Bank of Italy
Downloads 152 (211,149)

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3.

The Performance of the Italian Housing Market and its Effects on the Financial System

Bank of Italy Occasional Paper No. 59
Number of pages: 68 Posted: 27 Oct 2010
Bank of Italy, Bank of Italy, Bank of Italy, Bank of Italy, Bank of Italy, Bank of Italy, Bank of Italy, Bank of Italy, Bank of Italy, Bank of Italy, Bank of Italy, University of Cambridge - Faculty of Economics and Politics, Bank of Italy, Bank of Italy, Bank of Italy, Bank of Italy and Bank of Italy
Downloads 139 (226,971)
Citation 2

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housing market cycle, transactions, rentals, residential house prices, mortgages, real-estate investment funds, taxation of residential housing

4.

Patterns of Reduced VAT Rates in the European Union

International VAT Monitor, No. 1, 2012
Number of pages: 9 Posted: 22 Feb 2012 Last Revised: 29 Apr 2020
Fabrizio Borselli, Salvatore Chiri and Ettore Romagnano
Bank of Italy, Bank of Italy and Bank of Italy
Downloads 9 (641,210)
Citation 1

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VAT, rates, consumption, tax erosion

5.

Pragmatic Policies to Tackle VAT Fraud in the European Union

International VAT Monitor, No. 5, September/October 2008
Number of pages: 10 Posted: 11 Jan 2012 Last Revised: 29 Apr 2020
Fabrizio Borselli
Bank of Italy
Downloads 7 (655,555)

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VAT, fraud, evasion

6.

A Sensible Reform of the EU VAT Regime for Financial Services

International VAT Monitor, No. 5, 2009
Number of pages: 9 Posted: 11 Jan 2012 Last Revised: 29 Apr 2020
Fabrizio Borselli
Bank of Italy
Downloads 3 (685,877)

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VAT, Bank, Financial services

7.

Residential Real Estate Taxation in Europe: Actual Burden on Ownership and Investment

European Taxation, No. 10, 2010
Number of pages: 8 Posted: 11 Jan 2012 Last Revised: 29 Apr 2020
Fabrizio Borselli, Alessandro Buoncompagni and Stefano Manestra
Bank of Italy, Bank of Italy and Bank of Italy
Downloads 1 (708,149)
Citation 1

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Real estate, immovable property, taxation

8.

VAT Fraud, Cryptocurrencies and a Future for the VAT System

International VAT Monitor, 2019 (Volume 30), No 5
Posted: 04 Jun 2020
Fabrizio Borselli
Bank of Italy

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Vat fraud, cryptocurrencies, taxation, money laundering, vat system

9.

Digital VAT Carousel Fraud: A New Boundary for Criminality?

Tax Notes International, Vol. 77, No. 8, 2015
Posted: 07 Mar 2015
Fabrizio Borselli, Silvia Fedeli and Luisa Giuriato
Bank of Italy, University of Rome I - Department of Public Economics and University of Rome I

Abstract:

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10.

VAT Exemptions and Fight Against Tax Evasion: the 2006-2007 Overshooting on Real Estate Market (Esenzioni IVA e Contrasto all’Evasione: l’Overshooting 2006-2007 sul Mercato Immobiliare)

Rivista di Diritto Finanziario e Scienza delle Finanze, Vol. LXVII, No. 3, 2008
Posted: 11 Jan 2012 Last Revised: 23 Jan 2012
Fabrizio Borselli and Salvatore Chiri
Bank of Italy and Bank of Italy

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VAT, Tax Evasion, Leasing Industry