No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
收藏NBER2013-07-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w19199
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资源简介:
Tax evasion generates billions of dollars of losses in government revenue and creates large distortions, especially in developing countries. Claims that the VAT facilitates tax enforcement by generating paper trails on transactions between firms have contributed to widespread VAT adoption worldwide,
提供机构:
美国国家经济研究局
创建时间:
2013-07-01



