The incidence of VAT evasion
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- Zareh Asatryan & David Gomtsyan, 2020. "The Incidence of VAT Evasion," CESifo Working Paper Series 8666, CESifo.
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Cited by:
- Doerr, Annabelle & Necker, Sarah, 2021. "Collaborative tax evasion in the provision of services to consumers: A field experiment," ZEW Discussion Papers 21-024, ZEW - Leibniz Centre for European Economic Research.
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More about this item
Keywords
Value added tax; Incidence; Evasion; Enforcement; Distributional Effects;All these keywords.
JEL classification:
- D11 - Microeconomics - - Household Behavior - - - Consumer Economics: Theory
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-IUE-2020-07-13 (Informal & Underground Economics)
- NEP-PBE-2020-07-13 (Public Economics)
- NEP-PUB-2020-07-13 (Public Finance)
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