Digitalization and Cross-Border Tax Fraud: Evidence from E-Invoicing in Italy
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More about this item
Keywords
e-invoicing; digitalization; international trade; VAT fraud; trade gap;All these keywords.
JEL classification:
- F14 - International Economics - - Trade - - - Empirical Studies of Trade
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- K40 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-INT-2023-02-20 (International Trade)
- NEP-IUE-2023-02-20 (Informal and Underground Economics)
- NEP-LAW-2023-02-20 (Law and Economics)
- NEP-PUB-2023-02-20 (Public Finance)
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