Diesel in Chile receives a different tax treatment depending on its use. If diesel is used in industrial activities the diesel tax paid can be used as a credit against VAT and if diesel is used in freight or public ...

Diesel in Chile receives different tax treatments depending on its use. If diesel is used in industrial activities, the diesel taxes paid can be fully used as a credit against VAT, but if it is used in freight or public ...

This article incorporates tax evasion and sales tax rebates to consumers into Ramsey's optimal taxation problem. Consumers may act as tax enforcers by requesting sales receipts, forcing firms to remit taxes to the government. ...

Diesel in Chile receives different tax treatments depending on its use. If diesel is used in industrial activities, the diesel taxes paid can be fully used as a credit against VAT, but if it is used in freight or public ...

This paper examines welfare implications of hard-to-tax markets, which are endogenously determined by tax enforcement costs. We show that social welfare may be maximized by keeping some markets untaxed, even when it is ...

The present research is a literature review and makes use of the deductive method. Its objective is to analyze the efficiency of the tax enforcement procedure when it is modeled as a game. To achieve this goal it was ...

Tax enforcement costs constrain the government s ability to observe economic transactions, giving rise to hard-to-tax (HTT) markets. In these markets transactions are untaxed and consumers are better o¤ than in taxed ...