Arbeitspapier
The Incidence of VAT Evasion
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 one-third 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 results explain this low passthrough rate by the supply-chain effects and second-order compliance responses of firms to VAT enforcement. Our distributional analysis shows that households at the bottom of the income distribution benefit more from the rents of evasion.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 8666
- Klassifikation
-
Wirtschaft
Consumer Economics: Theory
Taxation and Subsidies: Incidence
Tax Evasion and Avoidance
- Thema
-
value added tax
incidence
passthrough
evasion
enforcement
distributional effects
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Asatryan, Zareh
Gomtsyan, David
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and Ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2020
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Asatryan, Zareh
- Gomtsyan, David
- Center for Economic Studies and Ifo Institute (CESifo)
Entstanden
- 2020
Ähnliche Objekte (12)
The incidence of VAT evasion
The incidence of VAT evasion
Tax Incidence in the Presence of Tax Evasion
Is the Completion of EU Single Market Hindered by VAT Evasion?
Incidence of a "social VAT" reform: A French scenario
Cashless payments and tax evasion: Evidence from VAT gaps in the EU
Draft Legislation of the German Government to Combat VAT Evasion in Ecommerce
Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?
Bearing the Burden - Implications of Tax Reporting Institutions and Image Concerns on Evasion and Incidence
Modernizing the European VAT
Payment Evasion
VAT Notches
The incidence of VAT evasion
The incidence of VAT evasion
Tax Incidence in the Presence of Tax Evasion
Is the Completion of EU Single Market Hindered by VAT Evasion?
Incidence of a "social VAT" reform: A French scenario
Cashless payments and tax evasion: Evidence from VAT gaps in the EU
Draft Legislation of the German Government to Combat VAT Evasion in Ecommerce
Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?
Bearing the Burden - Implications of Tax Reporting Institutions and Image Concerns on Evasion and Incidence
Modernizing the European VAT
Payment Evasion
VAT Notches
The incidence of VAT evasion
The incidence of VAT evasion
Tax Incidence in the Presence of Tax Evasion
Is the Completion of EU Single Market Hindered by VAT Evasion?
Incidence of a "social VAT" reform: A French scenario
Cashless payments and tax evasion: Evidence from VAT gaps in the EU
Draft Legislation of the German Government to Combat VAT Evasion in Ecommerce
Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?
Bearing the Burden - Implications of Tax Reporting Institutions and Image Concerns on Evasion and Incidence
Modernizing the European VAT
Payment Evasion