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The Incidence of VAT Evasion

Zareh AsatryanDavid Gomtsyan

出版	ZEW - Leibniz Centre for European Economic Research, 2020
URL	http://books.google.com.hk/books?id=GrzczQEACAAJ&hl=&source=gbs_api

註釋

Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a onethird passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers through lower prices. Our theoretical and empirical results explain this low passthrough rate by the supply-chain effects and second-order compliance responses of firms to VAT enforcement. Our distributional analysis shows that households at the bottom of the income distribution benefit more from the rents of evasion.