Aizenman, Joshua; Jinjarak, Yothin - In: The Journal of International Trade & Economic Development 17 (2008) 3, pp. 391-410
affecting the ease of tax evasion (such as urbanization, agriculture share, openness). We evaluate the VAT collection efficiency …, increases the VAT collection efficiency by 3.1% and 3.6%, respectively. A one standard deviation increase in urbanization, trade …