Construct · 1 fields · 1 citations

VAT paper trail: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Public finance

the way the value added tax creates matching records between buyers and sellers that help enforce compliance.

In public finance, VAT paper trail refers to the way the value added tax creates matching records between buyers and sellers that help enforce compliance. This meaning comes from Pomeranz (2015) in American Economic Review.[1]

Unit
Recovery means
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Nearby constructs

compliance4 fields · 5 citationsjingle · one word, four constructs matching4 fields · 4 citationsjingle · one word, four constructs value6 fields · 12 citationsjingle · one name, six constructs

References

Pomeranz, D. (2015). No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax. American Economic Review, 105(8), 2539-2569. https://doi.org/10.1257/aer.20130393

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