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
Main Author: Mcclellan, Chandler
Format: Publication
Language: English
Place of publication: Figshare 01.01.2018
Data of publication: 2018-01-01
Discipline: Economics
Subjects:
Online Access: available in Bonn?
Database: OpenAIRE
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