How can governments reduce the prevalence of cross-border tax fraud? This paper argues that the use of digital … technologies offers an opportunity to reduce fraud and increase government revenue. Using data on intra-EU and world trade … transactions, we present evidence that (i) cross-border trade tax fraud is non-trivial and prevalent in many countries; (ii) such …

Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique …

-search theory: under standard calibrations models without OTJ search generate implausibly low unemployment volatility, while models …