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Tax Enforcement, VATs, and Information Exchange
Fri, November 7, 8:30 to 10:00am, The Westin Copley Place, Floor: 7, ParliamentSession Submission Type: Paper Session
Subject Area
Chair
Discussants
Individual Presentations
Fighting VAT Fraud: The Importance of On-Time Monitoring and Information Exchange - Ayse Sule Ozdogan Laurenz, Vienna University of Economics and Business
Improving VAT Compliance by Switching Who Remits the Tax: Evidence from Construction Firms - Aliisa Koivisto, Massachusetts Institute of Technology; Annika Nivala, VATT Institute for Economic Research
Missing Trader VAT Fraud in the EU: Evidence from Cross-Border Audits - Zareh Asatryan, ZEW
The Political Economy of Big Data - Jing Huang, Virginia Tech