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