Is Growing VAT Evasion a Plus for Tax Reform?

3 Pages Posted: 13 May 2014

Date Written: March 17, 2014

Abstract

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

Bartlett, Bruce, Is Growing VAT Evasion a Plus for Tax Reform? (March 17, 2014). Tax Notes, Vol. 142, No. 11, 2014, Available at SSRN: https://ssrn.com/abstract=2436089 or http://dx.doi.org/10.2139/ssrn.2436089

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