Growth Effects of VAT Evasion and Enforcement
Lower tax revenues have a theoretically mixed effect on growth as they create more disposable income for investment but simultaneously reduce funds for public goods. This study combines firm-level data on tax evasion and enforcement from seventy-nine countries with macroeconomic data to examine the...
|Main Author:||McClellan, Chandler|
|Place of publication:||
Los Angeles, CA SAGE Publications 01.05.2019
|published in:||Public finance review Vol. 47; no. 3; pp. 530 - 557|
|Data of publication:||20190500|
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