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...

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Bibliographic details
Volume: 47
Main Author: McClellan, Chandler
Format: Journal Article
Language: English
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
ISSN: 1091-1421
1552-7530
EISSN: 1552-7530
Discipline: Political Science
Subjects:
VAT
Online Access: Fulltext
Database: CrossRef
Database information Databases - DBIS