| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP14601 |
| DP14601 Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax | |
| Mazhar Waseem | |
| 发表日期 | 2020-04-12 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | I leverage a Pakistani tax reform that cuts the tax rate on the supply chains of five major industries of the country from 15% to 0% to cast light on the extent of, and mechanisms driving, VAT noncompliance in a representative emerging economy. I find that firms overclaim refunds by 22% and underreport domestic B2C sales by 43.5%. Together, this implies an evasion rate of 77% in the treated industries and 38% in the population. I explore the role of three mechanisms (1) the destination principle, (2) the last-mile problem, and (3) invoice mills in driving this noncompliance. |
| 主题 | Development Economics ; Public Economics |
| 关键词 | Vat Tax evasion Firm behaviour |
| URL | https://cepr.org/publications/dp14601 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/543508 |
| 推荐引用方式 GB/T 7714 | Mazhar Waseem. DP14601 Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax. 2020. |
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