cross-border tax evasion. In this regard, the OECD launched a global standard for the AEOI, the Common Reporting Standard … study, we analyze the impact of the CRS on cross-border tax evasion using a difference-in-difference research design. By … parked in offshore locations for tax evasion purposes. Moreover, such wealth and related income has not been repatriated but …

evasion channel. In addition, the government is taxing all income at the same rate. The focus of the paper to compare and … policy on the size of VAT evasion. To this end, a Real-Business-Cycle model, calibrated to Bulgarian data (1999-2014), is … as a source of tax revenue, and the prevalence of VAT evasion. The main findings from the computational experiments …

This paper explores the effects of fiscal policy in the presence of a VAT evasion channel, and then compares and …

Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non …-enforcement evasion rents were broadly shared with consumers through lower prices. Our theoretical and empirical results explain this low … analysis shows that households at the bottom of the income distribution benefit more from the rents of evasion. …

Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non …-enforcement evasion rents were broadly shared with consumers through lower prices. Our theoretical and empirical results explain this low … analysis shows that households at the bottom of the income distribution benefit more from the rents of evasion. …