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:||
|Data of publication:||2018-01-01|
|Online Access:||available in Bonn?|
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