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Traceable Payments and VAT Design: Effects on VAT Performance

https://doi.org/10.1093/cesifo/ifaa003
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1016/j.econlet.2017.05.009openalex-snapshot
The effect of card payments on VAT revenue: New evidence from Greece
inferredcites →https://doi.org/10.1016/j.irle.2015.07.002openalex-snapshot
Shaping tax norms through lotteries
inferredcites →https://doi.org/10.1016/j.jpubeco.2017.02.010openalex-snapshot
Does credit-card information reporting improve small-business tax compliance?
inferredcites →https://doi.org/10.1016/s0047-2727(02)00165-2openalex-snapshot
The optimal threshold for a value-added tax
inferredcites →https://doi.org/10.1016/s0047-2727(99)00107-3openalex-snapshot
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota
inferredcites →https://doi.org/10.1080/09638190802137059openalex-snapshot
The collection efficiency of the Value Added Tax: Theory and international evidence
inferredcites →https://doi.org/10.1086/680657openalex-snapshot
Costs and Benefits to Phasing out Paper Currency
inferredcites →https://doi.org/10.1093/oxfordjournals.oep.a041938openalex-snapshot
EVADING TAXES BY SELLING FOR CASH *
inferredcites →https://doi.org/10.1111/j.1467-9361.2010.00577.xopenalex-snapshot
The Incentive to Declare Taxes and Tax Revenue: The Lottery Receipt Experiment in China
inferredcites →https://doi.org/10.1162/rest.2001.83.2.384openalex-snapshot
A Note on Enforcement Spending and VAT Revenues
inferredcites →https://doi.org/10.1177/1091142108316588openalex-snapshot
Avoiding the Value Added Tax
inferredcites →https://doi.org/10.1257/aer.101.3.281openalex-snapshot
Trust in Public Institutions over the Business Cycle
inferredcites →https://doi.org/10.1257/aer.20130393openalex-snapshot
No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
inferredcites →https://doi.org/10.1257/aer.20160658openalex-snapshot
Consumers as Tax Auditors
inferredcites →https://doi.org/10.1257/jep.31.3.47openalex-snapshot
Dealing with Monetary Paralysis at the Zero Bound
inferredcites →https://doi.org/10.1596/9780821387542_ch07openalex-snapshot
Data Warehouse and Data-Mining Tools for Risk Management: The Case of Turkey
inferredcites →https://doi.org/10.1628/001522109x486615openalex-snapshot
Rewarding the Consumer for Curbing the Evasion of Commodity Taxes?
inferredcites →https://doi.org/10.17310/ntj.2006.4.07openalex-snapshot
VAT Fraud and Evasion: What Do We Know and What Can Be Done?
inferredcites →https://doi.org/10.17310/ntj.2013.2.06openalex-snapshot
THE ANATOMY OF THE VAT
inferredcites →https://doi.org/10.17310/ntj.2013.2.07openalex-snapshot
WHAT INTERNATIONAL EXPERIENCE CAN TELL US ABOUT THE POTENTIAL CHALLENGES OF ADMINISTERING A U.S. VAT
inferredcites →https://doi.org/10.2307/2109932openalex-snapshot
Designing Vat Systems: Some Efficiency Considerations
inferredcites →https://doi.org/10.2307/2233622openalex-snapshot
Value Added Tax: International Practice and Problems.
inferredcites →https://doi.org/10.3368/jhr.50.2.317openalex-snapshot
A Practitioner’s Guide to Cluster-Robust Inference
inferredcites →https://doi.org/10.3386/w11539openalex-snapshot
The Collection Efficiency of the Value Added Tax: Theory and International Evidence
inferredcites →https://doi.org/10.3386/w20126openalex-snapshot
Costs and Benefits to Phasing Out Paper Currency
inferredcites →https://doi.org/10.3982/ecta9113openalex-snapshot
Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark
inferredcites →https://doi.org/10.5089/9781589060265.071openalex-snapshot
The Modern VAT
inferredcites →https://doi.org/10.5860/choice.26-4590openalex-snapshot
Value added tax: international practice and problems
inferredcites →https://doi.org/10.59403/2nefwtnopenalex-snapshot
Technology Can Solve MTIC Fraud – VLN, RTvat, D-VAT certification
inferredcites →https://doi.org/10.59403/zjm5x7openalex-snapshot
VAT Registration Thresholds in Europe

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.3794790openalex-extracted
Switching from Cash to Cashless Payments during the COVID-19 Pandemic and Beyond
inferred← citeshttps://doi.org/10.2139/ssrn.4672062openalex-extracted
Cashless Payments and Tax Evasion: Evidence From VAT Gaps in the EU
inferred← citeshttps://doi.org/10.2139/ssrn.4672536openalex-extracted
Vat Collection Only at the Retail Stage: Evidence on Tax Compliance
inferred← citeshttps://doi.org/10.1002/poi3.389openalex-snapshot
Does the level of e‐government affect value‐added tax collection? A study conducted among the European Union Member States
inferred← citeshttps://doi.org/10.1016/j.jmacro.2021.103350openalex-snapshot
(In)Effective tax enforcement and demand for cash
inferred← citeshttps://doi.org/10.1016/j.jpolmod.2024.07.007openalex-snapshot
European VAT collection under the stress: Best to use few reduced rates
inferred← citeshttps://doi.org/10.1017/9781009390101.012openalex-snapshot
Money and Freedom
inferred← citeshttps://doi.org/10.1093/cesifo/ifac002openalex-snapshot
VAT Listings within the EU Member States and Their Impact on Tax Evasion
inferred← citeshttps://doi.org/10.1186/s41937-025-00138-5openalex-snapshot
Cross-border value-added tax fraud in the European Union
inferred← citeshttps://doi.org/10.2478/picbe-2026-0028openalex-snapshot
When Consumption Does Not Tell the Full Fiscal Story: Macroeconomic and Financial Drivers of the VAT-to-Consumption Ratio in Romania
inferred← citeshttps://doi.org/10.3390/economies12020030openalex-snapshot
Modelling the Impact of VAT Fiscality on Branch-Level Performance in the Construction Industry—Evidence from Romania
inferred← citeshttps://doi.org/10.3390/fintech4030038openalex-snapshot
Can FinTech Close the VAT Gap? An Entrepreneurial, Behavioral, and Technological Analysis of Tourism SMEs
inferred← citeshttps://doi.org/10.3390/su17209033openalex-snapshot
Determinants of the Shadow Economy—Implications for Fiscal Sustainability and Sustainable Development in the EU
inferred← citeshttps://doi.org/10.58587/18292437-2025.2-212openalex-snapshot
Ավելացված արժեքի հարկի հետվերադարձը որպես ներառականության աճի և անկանխիկ գործարքների արդյունավետության բարձրացման գործոն / Refund of value added tax as a factor in reducing the shadow economy and increasing the efficiency of non-cash transactions
inferred← citeshttps://doi.org/10.7866/hpe-rpe.21.4.1openalex-snapshot
The Impact of Plastic Money Use on VAT Compliance: Evidence from EU Countries
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