1.Department of Economics, Georgia State University, Atlanta, GA, USA ;;2.Institute of Public and Preventive Health, Augusta University, Augusta, GA, USA ;;3.Department of Economics, Dickinson College, Carlisle, PA, USA ;
Abstract:
International Economics and Economic Policy - Value Added Taxes (VAT) constitute a major share of tax revenues in developing countries in which tax evasion is widespread. The literature on VAT...