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The Incidence of Vat Enforcement

Zareh AsatryanDavid Gomtsyan

出版	SSRN, 2022
URL	http://books.google.com.hk/books?id=QpLjzwEACAAJ&hl=&source=gbs_api

註釋

Who bears the costs of tax enforcement? Using a reform enforcing value added tax (VAT) on previously non-compliant large retailers in Armenia, we estimate that only one-third of the enforcement burden was passed onto consumers through higher prices. In contrast, we show that the incidence of consumption tax rate changes is close to unity in a brief meta-analysis of the existing literature. Our theoretical and empirical analysis points to several mechanisms that explain this undershifting result. Our distributional exercise using household consumption diaries suggests that the incidence of enforcement is regressive along the income distribution of households.