Cash thresholds, cash expenditure and tax evasion

نویسندگان

چکیده

Using data for Italy, I show that cash thresholds forbid the use of big transactions are effective tools to reduce income and circulation. Less income, in turn, hinders tax evasion. present an estimate increase revenue implied by empirically estimated reduction determined thresholds.

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ژورنال

عنوان ژورنال: Fiscal Studies

سال: 2022

ISSN: ['0143-5671', '1475-5890']

DOI: https://doi.org/10.1111/1475-5890.12311