The Resource 'Do you want a receipt?' Combating VAT and RST evasion with lottery tickets

'Do you want a receipt?' Combating VAT and RST evasion with lottery tickets

Label
'Do you want a receipt?' Combating VAT and RST evasion with lottery tickets
Title
'Do you want a receipt?' Combating VAT and RST evasion with lottery tickets
Creator
Subject
Language
eng
Summary
Governments both in developed and developing countries are facing the problem of value added tax (VAT) and retail sales tax (RST) evasion. This explains a growing interest in policies alternative to the traditional methods of deterrence. This paper describes the achievements resulting from a zero cost policy against VAT and RST evasion based on rewards. Customers are encouraged to request an invoice by changing the invoice into a lottery ticket, thereby making VAT and RST fraud and evasion more difficult for suppliers. Such a policy has, for example, been introduced in some Asian countries. After having characterized VAT and RST evasion as a special kind of public good situation, a theoretical explanation based on behavioral Economics models of the success empirically registered by this policy is discussed. Given this theoretical framework, the authors then introduce an empirical test in order to verify the ex-ante applicability of the policy described in different socio-economic contexts. Finally, the authors discuss the possible countervailing effects as well as the positive long-term side-effects of the introduction of the policy
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 41 (2013),
http://library.link/vocab/creatorName
  • Fabbri, M
  • Hemels, S.J.C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • retail sales tax
  • tax evasion
Label
'Do you want a receipt?' Combating VAT and RST evasion with lottery tickets
Instantiates
Publication
Label
'Do you want a receipt?' Combating VAT and RST evasion with lottery tickets
Publication

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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