The Collection Efficiency of the Value Added Tax: Theory and International Evidence
收藏NBER2005-08-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w11539
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资源简介：
This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the penalty on underpaying. Implementation lags imply that the
提供机构：
美国国家经济研究局
创建时间：
2005-08-01
