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...

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Detaylı Bibliyografya
Asıl Yazarlar: Morrow, P, Smart, M, Swistak, A
Materyal Türü: Conference item
Dil:English
Baskı/Yayın Bilgisi: Oxford University Centre for Business Taxation 2020

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