VAT
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VAT distortions in India
When thinking about VAT incidence in countries with high registration thresholds it is important to consider the impact on VAT-unregistered firms. Their interaction with the VAT system matters for progressivity and introduces distortionary effects on product quality.
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Digitalisation to improve tax compliance: Evidence from VAT e-invoicing in Peru
Mandatory adoption of VAT e-invoicing in Peru increased reported transactions and improved tax compliance
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The effect of electronic transactions on tax compliance: Evidence from West Bengal
A one-off demonetisation led to a shift to electronic payments, which in turn increased tax compliance
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Using technology to increase taxpayer compliance: Evidence from Ethiopia
The adoption of sales registration machines in Ethiopia substantially increased tax revenue, but by less than expected due to taxpayer responses
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Strategic or confused? Firm behaviour and missing millions in Uganda’s VAT
A quarter of Ugandan firms appear to consistently make costly mistakes, with potentially far-reaching consequences for theory and policy design
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Raising money for the state: Lessons on reducing tax evasion from Chile and Ecuador
Value-added tax (VAT) can facilitate tax enforcement by generating paper trails on transactions between firms
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The impact of intranational trade barriers on exports: Evidence from a nationwide VAT rebate reform in China
Rising local protectionism reduces interprovincial trade and manufacturing exports, and increases ’inward-looking’ sourcing by local intermediaries
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China’s 2009 VAT reform and lumpy investment behaviour
Tax policies that reduce firm inaction are more effective at stimulating investment than policies that simply lower the cost of investment
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The dynamic effects of computerised VAT invoices on Chinese manufacturing firms
Evidence from China shows tax revenues increase in the short run from better enforcement, but these increases decrease over time as firms downsize