This paper examines empirically the impact of the shadow economy on indirect tax revenues in an unbalanced panel of 125 countries for the period 1990–2011. The same analysis is conducted excluding at first and then including international trade tax revenues in (total) indirect tax revenues, as...

Countries need to evaluate both costs and benefits when mandating mobility restrictions for their population. This paper studies one edge of this debate. Namely, to what extent mobility reductions and confinement measures impact Value Added Tax (VAT) collection, which is an increasingly...