The incidence of VAT evasion


Asatryan, Zareh ; Gomtsyan, David


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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.

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Asatryan, Zareh ; Gomtsyan, David (2020) The incidence of VAT evasion. Open Access ZEW Discussion Papers Mannheim 20-027 [Working paper]
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