457 Coltrane Court
403 Arps Hall
Irvine, CA 92617
United States
University of California, Irvine
Value Added Tax, Retail Sales Tax, VAT Incidence, VAT Evasion
Tax evasion, Tax remittance, Online commerce, Sales tax, Tax administration
Tax evasion, tax remittance, online retail, sales tax, tax administration
Economic growth, local governments, economies of scale, rent-seeking