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- W3004879141 abstract "This paper investigates whether tax evasion creates incentives among firms to reorganize their production under Value-added Tax (VAT). VAT is world’s most popular consumption tax and is considered revenue efficient since cross-reporting of firm-to-firm transactions facilitates self- enforcement. However, the ability to evade tax on consumer transactions creates incentives for the last two firms in the production chain to integrate vertically. In this paper, I test this hypothesis by using a quasi-experiment in India where the sales tax was replaced with VAT in a staggered manner between 2003 and 2008, changing tax evasion opportunities along the production chain. A differences- in-differences analysis reveals that after the reform, treated firms sourced more “upstream” products and had a larger number of vertical mergers, indicating greater vertical integration under VAT. In addition, the effect is largest for firms that are closest to final demand indicating that tax-evasion is one of the channels. Overall, the results suggest that VAT is no longer production efficient in settings of low compliance." @default.
- W3004879141 created "2020-02-14" @default.
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- W3004879141 date "2019-01-01" @default.
- W3004879141 modified "2023-09-26" @default.
- W3004879141 title "Merging to Dodge Taxes? Unexpected Consequences of VAT Adoption in India" @default.
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- W3004879141 doi "https://doi.org/10.2139/ssrn.3505534" @default.
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