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220928 ||| eng |
| 020 |
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|a 9781513561189
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| 100 |
1 |
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|a Kitsios, Emmanouil
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| 245 |
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0 |
|a Tax Evasion from Cross-Border Fraud: Does Digitalization Make a Difference?
|c Emmanouil Kitsios, João Tovar Jalles, Genevieve Verdier
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2020
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| 300 |
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|a 16 pages
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| 651 |
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4 |
|a Estonia, Republic of
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| 653 |
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|a Research and Development
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Industries: Information Technololgy
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| 653 |
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|a Taxes
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| 653 |
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|a Trade Policy
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| 653 |
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|a Exports and Imports
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| 653 |
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|a Spatio-temporal Models
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| 653 |
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|a Tax evasion
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a International trade
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| 653 |
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|a Technological Change
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| 653 |
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|a Taxation
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| 653 |
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|a Value-added tax
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| 653 |
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|a Imports
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| 653 |
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|a Spendings tax
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| 653 |
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|a Information technology
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| 653 |
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|a Digitalization
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| 653 |
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|a Technological Change: Choices and Consequences
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| 653 |
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|a Revenue administration
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| 653 |
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|a Tax Evasion and Avoidance
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| 653 |
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|a Tariff
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| 653 |
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|a Tariffs
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| 653 |
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|a International Trade Organizations
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| 653 |
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|a Intellectual Property Rights: General
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| 653 |
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|a Information technology industries
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| 653 |
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|a Technology
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| 653 |
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|a Diffusion Processes
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| 653 |
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|a Trade: General
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| 653 |
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|a International economics
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| 653 |
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|a Panel Data Models
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| 653 |
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|a Innovation
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| 653 |
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|a Business and Economics
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| 653 |
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|a Fiscal Policies and Behavior of Economic Agents: General
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| 700 |
1 |
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|a Jalles, João Tovar
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| 700 |
1 |
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|a Verdier, Genevieve
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
0 |
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|a IMF Working Papers
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| 028 |
5 |
0 |
|a 10.5089/9781513561189.001
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| 856 |
4 |
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|u https://elibrary.imf.org/view/journals/001/2020/245/001.2020.issue-245-en.xml?cid=49857-com-dsp-marc
|x Verlag
|3 Volltext
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| 082 |
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|a 330
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| 520 |
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|a How can governments reduce the prevalence of cross-border tax fraud? This paper argues that the use of digital technologies offers an opportunity to reduce fraud and increase government revenue. Using data on intra-EU and world trade transactions, we present evidence that (i) cross-border trade tax fraud is non-trivial and prevalent in many countries; (ii) such fraud can be alleviated by the use of digital technologies at the border; and (iii) potential revenue gains of digitalization from reducing trade fraud could be substantial. Halving the distance to the digitalization frontier could raise revenues by over 1.5 percent of GDP in low-income developing countries
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