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Ankur Garg

affiliation not provided to SSRN

SCHOLARLY PAPERS

2

DOWNLOADS

96

TOTAL CITATIONS

0

Scholarly Papers (2)

1.

Limits to VAT Self-Enforcement: Role of Network Frictions in Compliance *

Number of pages: 66 Posted: 17 Nov 2025
University of Michigan at Ann Arbor, Ashoka University, Indian Administrative Service, Govt of India and affiliation not provided to SSRN
Downloads 60 (961,006)

Abstract:

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Value-added tax, Tax Filing, Firm Networks, Tax Enforcement H25, H26, L14, O12

2.

Enhancing Revenue Collection Capacity through Automation: Evidence from a VAT

Number of pages: 47 Posted: 07 Apr 2026
Ashoka University, University of Michigan at Ann Arbor, University of California, San Diego (UCSD) and affiliation not provided to SSRN
Downloads 36 (1,263,436)

Abstract:

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Value-Added Tax, Tax Evasion, Tax Enforcement, Firm Networks