default author photo

Adrien Bussy

Swiss National Bank

Börsenstrasse 15

Zürich, 8022

Switzerland

SCHOLARLY PAPERS

9

DOWNLOADS

2,429

TOTAL CITATIONS
Rank 38,137

SSRN RANKINGS

Top 38,137

in Total Papers Citations

14

Scholarly Papers (9)

Cross-border Value Added Tax Fraud In The European Union

Number of pages: 56 Posted: 07 May 2020 Last Revised: 30 Mar 2021
Adrien Bussy
Swiss National Bank
Downloads 704 (90,880)
Citation 7

Abstract:

Loading...

Tax evasion, VAT fraud, tax revenues, international trade, European Union, Reverse Charge Mechanism, MTIC

Cross-border Value Added Tax Fraud In The European Union

Swiss Journal of Economics and Statistics, volume 161, issue 1, 2025[10.1186/s41937-025-00138-5]
Number of pages: 51 Posted: 01 May 2025 Last Revised: 30 Jul 2025
Adrien Bussy and Annalisa Tassi
Swiss National Bank and Fondazione Bruno Kessler
Downloads 124 (616,074)

Abstract:

Loading...

Tax evasion, VAT fraud, tax revenues, international trade, European Union

Corporate Tax Evasion: Evidence from International Trade

Number of pages: 49 Posted: 16 Jun 2020 Last Revised: 22 Aug 2023
Adrien Bussy
Swiss National Bank
Downloads 516 (135,136)
Citation 6

Abstract:

Loading...

Tax evasion, corporate taxation, tax revenues, international trade

Corporate Tax Evasion: Evidence from International Trade

European Economic Review, Vol. 159, No. 104571, 2023
Posted: 16 Jun 2020
Adrien Bussy
Swiss National Bank
Downloads 0 (139,788)

Abstract:

Loading...

Tax evasion, corporate taxation, tax revenues, international trade

3.

A Geometry of Innovation

Number of pages: 63 Posted: 07 Oct 2020 Last Revised: 06 Mar 2021
Adrien Bussy and Friedrich Geiecke
Swiss National Bank and London School of Economics & Political Science (LSE)
Downloads 402 (188,024)

Abstract:

Loading...

NLP, Patents, Innovation, Growth

4.

Export Fraud in India

World Trade Review (2023), 22, 255–277
Number of pages: 34 Posted: 09 Feb 2022 Last Revised: 24 Apr 2023
Adrien Bussy and Mehtab Ahmed Jagil
Swiss National Bank and National University of Singapore (NUS) - Lee Kuan Yew School of Public Policy
Downloads 273 (279,442)

Abstract:

Loading...

Tax fraud, international trade, tax revenues, misreporting, duty drawback

5.

Responses of FDI to Geopolitical Risks: the Role of Governance, Information, and Technology

International Business Review; https://doi.org/10.1016/j.ibusrev.2023.102136 (open access)
Number of pages: 15 Posted: 26 Apr 2023 Last Revised: 28 Apr 2023
Adrien Bussy and Huanhuan Zheng
Swiss National Bank and National University of Singapore
Downloads 192 (411,650)

Abstract:

Loading...

Geopolitical risk, geopolitical uncertainty, FDI, governance, policy, tie, technology, information

6.

Tariff Evasion with Endogenous Enforcement

Economics Letters, Vol. 207, 2021
Number of pages: 8 Posted: 18 May 2021 Last Revised: 11 Nov 2021
Adrien Bussy
Swiss National Bank
Downloads 79 (823,616)
Citation 1

Abstract:

Loading...

Tariff evasion, enforcement, trade

7.

Trade intertemporal reporting discrepancies: a puzzle

Number of pages: 11 Posted: 11 May 2022
Adrien Bussy
Swiss National Bank
Downloads 77 (830,555)

Abstract:

Loading...

Tax evasion, tax revenues, international trade, profit shifting, trade balance.

8.

VAT collection only at the retail stage: Evidence on tax compliance.

Number of pages: 54 Posted: 08 Oct 2025
Annalisa Tassi and Adrien Bussy
Fondazione Bruno Kessler and Swiss National Bank
Downloads 36 (1,304,549)

Abstract:

Loading...

VAT, Reverse Charge Mechanism, Tax Evasion, Withholding, Last-Mile Problem, Value Added Tax

9.

VAT Collection Only at the Retail Stage: Evidence on Tax Compliance

ZEW - Centre for European Economic Research Discussion Paper No.25-068
Number of pages: 54 Posted: 10 Dec 2025
Annalisa Tassi and Adrien Bussy
Fondazione Bruno Kessler and Swiss National Bank
Downloads 26 (1,372,601)

Abstract:

Loading...

VAT, Tax Evasion, Withholding, Last-Mile Problem, Value Added Tax, Reverse Charge Mechanism