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Applied Economics Letters Volume 30, 2023 - Issue 10
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Research Article

Tax evasion from cross-border fraud: does digitalization make a difference?

Emmanouil Kitsiosa International Monetary Fund, Washington, DC, USAView further author information
,
João Tovar Jallesb Department of Economics, Instituto Superior de Economia e Gestão (ISEG), Universidade de Lisboa, Lisboa, Portugal;c Research in Economics and Mathematics (REM) and Research Unit on Complexity and Economics (UECE), ISEG, Universidade de Lisboa, Lisbon, Portugal;d Economics for Policy, Nova School of Business and Economics, Universidade Nova de Lisboa, Carcavelos, Portugal;e IPAG Business School, Paris, FranceCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-7171-5076View further author information
ORCID Icon &
Geneviève Verdiera International Monetary Fund, Washington, DC, USAView further author information
Pages 1400-1406 | Published online: 22 Mar 2022

References

  • Fisman, R., and S.-J. Wei. 2004. “Tax Rates and Tax Evasion: Evidence from ‘Missing Imports’ in China.” Journal of Political Economy 112 (2): 471–500. doi:10.1086/381476.
  • Javorcik, B. S., and G. Narciso. 2008. “Differentiated Products and Evasion of Import Tariffs.” Journal of International Economics 76 (2): 208–222. doi:10.1016/j.jinteco.2008.07.002.
  • Jean, S., and C. Mitaritonna. 2010. “Determinants and Pervasiveness of the Evasion of Customs Duties.” AgFoodTrade Working Paper 2010–05. Paris: CEPII Research Center.
  • Keen, M., and S. Smith. 2007. “VAT Fraud and Evasion: What Do We Know, and What Can Be Done?” IMF Working Paper 07/31. Washington: International Monetary Fund.
  • Kellenberg, D., and A. Levinson. 2019. “Misreporting Trade: Tariff Evasion, Corruption, and Auditing Standards.” Review of International Economics 27 (1): 106–129. doi:10.1111/roie.12363.
  • Mishra, P., A. Subramanian, and P. Topalova. 2008. “Tariffs, Enforcement, and Customs Evasion: Evidence from India.” Journal of Public Economics 92 (10–11): 1907–1925. doi:10.1016/j.jpubeco.2008.04.017.
  • Rijkers, B., L. Baghdadi, and G. Raballand. 2015, “Political Connections and Tariff Evasion: Evidence from Tunisia.” World Bank Policy Research Working Paper No. 7336. Washington: World Bank Group.
  • World Bank. 2016. “World Development Report 2016: Digital Dividends.” A World Bank Group Flagship Report. Washington: World Bank Group.

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