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:
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Objekttyp
- Arbeitspapier
Beteiligte
- Asatryan, Zareh
- Gomtsyan, David
- Center for Economic Studies and Ifo Institute (CESifo)
Entstanden
- 2020
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