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Optimal fiscal policy in the presence of VAT evasion : the case of Bulgaria

Vasilev, Alexandar - In: Finance a úvěr 68 (2018) 4, pp. 399-414

Persistent link: https://www.econbiz.de/10011919796

Optimal fiscal policy in the presence of VAT evasion : the case of Bulgaria

Vasilev, Aleksandar - 2018 - February 6, 2018

This paper explores the effects of fiscal policy in the presence of a VAT evasion channel, and then compares and contrasts two regimes - the exogenous vs. optimal policy case. To this end, a dynamic general-equilibrium model, calibrated to Bulgarian data (1999-2014), is augmented with a...

Persistent link: https://www.econbiz.de/10011796558

Is consumption-Laffer curve hump-shaped? : the role of VAT evasion

Vasilev, Aleksandar - 2016

This paper shows a standard RBC model, when augmented with a VAT evasion channel, where evasion depends on the consumption tax rate, can produce a hump-shaped consumption Laffer curve. Furthermore, when the evasion channel is turned off, the hump in the Laffer curve disappears, resulting in a...

Persistent link: https://www.econbiz.de/10011548769

Tax evasion from cross-border fraud : does digitalization make a difference?

Kitsios, Emmanouil; Jalles, João Tovar; Verdier, Geneviève - 2020

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 …

Persistent link: https://www.econbiz.de/10012392581

Tax evasion from cross-border fraud : does digitalization make a difference?

Kitsios, Emmanouil; Jalles, João Tovar; Verdier, Geneviève - In: Applied economics letters 30 (2023) 10, pp. 1400-1406

Persistent link: https://www.econbiz.de/10014304268

Is consumption-Laffer curve hump-shaped? : the VAT evasion channel

Vasilev, Aleksandar - 2017

This paper shows a standard RBC model, when augmented with a VAT evasion channel, where evasion depends on the consumption tax rate, can produce a hump-shaped consumption Laffer curve. Furthermore, when the evasion channel is turned off , the hump in the Laff er curve disappears, resulting in a...

Persistent link: https://www.econbiz.de/10011761441

Optimal fiscal policy in the presence of VAT evasion : the case of Bulgaria

Vasilev, Aleksandar - 2016

This paper explores the effects of fiscal policy in an economy based on indirect taxes, and in the presence of VAT evasion channel. In addition, the government is taxing all income at the same rate. The focus of the paper to compare and contrast two regimes - the exogenous (observed) vs. optimal...

Persistent link: https://www.econbiz.de/10011563313

Does VAT necessarily lead to bigger government size? : the experience of states in India

Nepram, Damodar - In: South Asian journal of macroeconomics and public finance 7 (2018) 2, pp. 240-259

Persistent link: https://www.econbiz.de/10012153952

The influence of fiscal freedom, government effectiveness and human development index on tax evasion in the European Union

Dronca, Alexandru Theodoru - In: Theoretical and applied economics : GAER review 23 (2016) 4, pp. 5-18

Persistent link: https://www.econbiz.de/10011597577

Crime and fiscal policy in Europe : the effect of shadow economy

Goulas, Eleftherios; Karidis, Socrates - In: Global economy journal : GEJ 20 (2020) 3, pp. 2050017-1-2050017-16

Persistent link: https://www.econbiz.de/10012487508

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