Fiscal structural reforms: the effect of card payments on vat revenue in the euro area
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More about this item
KeywordsVAT; card payments; tax compliance; time-varying coefficients; Euro area;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-EEC-2018-10-08 (European Economics)
- NEP-IUE-2018-10-08 (Informal & Underground Economics)
- NEP-PAY-2018-10-08 (Payment Systems & Financial Technology)
- NEP-PBE-2018-10-08 (Public Economics)
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