Is Growing VAT Evasion a Plus for Tax Reform?
3 Pages Posted: 13 May 2014
Date Written: March 17, 2014
One reason conservatives oppose a value-added tax so strenuously it that they believe it is virtually impossible to evade. In fact, there is a growing problem of and literature related to VAT evasion. If conservatives were more aware of this, it might lessen their opposition to a VAT in the U.S.
Keywords: value added tax, VAT, tax evasion
JEL Classification: K34
Suggested Citation: Suggested Citation