The incidence of VAT evasion


Asatryan, Zareh ; Gomtsyan, David


[img] PDF
dp20027.pdf - Published

Download (992kB)

URL: https://madoc.bib.uni-mannheim.de/56772
URN: urn:nbn:de:bsz:180-madoc-567726
Document Type: Working paper
Year of publication: 2020
The title of a journal, publication series: ZEW Discussion Papers
Volume: 20-027
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: D11 , H22 , H26,
Keywords (English): Value added tax , incidence , evasion , enforcement , distributional effects
Abstract: 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 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.




Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




Metadata export


Citation


+ Search Authors in

+ Download Statistics

Downloads per month over past year

View more statistics



You have found an error? Please let us know about your desired correction here: E-Mail


Actions (login required)

Show item Show item