The incidence of VAT evasion
The incidence of VAT evasion
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St. Louis: Federal Reserve Bank of St. Louis
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English
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St. Louis: Federal Reserve Bank of St. Louis
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Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a onethird passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers through lower prices. Our theoretical and empirical res...
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The incidence of VAT evasion
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TN_cdi_proquest_journals_2586569222
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https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2586569222
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https://www.proquest.com/docview/2586569222?pq-origsite=primo&accountid=13902
