VAT compliance, trade, and institutions
We develop a simple model of value added tax (VAT) compliance, and estimate it using widely available national accounts data to learn about compliance in countries where little is currently known. International border controls improve VAT compliance, generating a correlation between imports and aggr...
| Main Authors: | , , |
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| Format: | Conference item |
| Language: | English |
| Published: |
Oxford University Centre for Business Taxation
2020
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