VAT Collection and Social Security Contributions under Tax Evasion: Is There a Link?

Arturo Antón-Sarabia and Fausto Hernandez-Trillo

No DTE 480, Working Papers from CIDE, División de Economía

Abstract: In this work we estimate the potential government revenue collection to finance Levy (2008)'s proposal of financing social security with Value Added Taxes, taking into account general equilibrium effects in a context of coexistence of formality and informality. Here, the latter is defined in terms of tax evasion.

Keywords: tax collection; tax evasion; informal economy; social security; value-added tax (search for similar items in EconPapers)
JEL-codes: E26 H26 H55 O17 (search for similar items in EconPapers)
Pages: 47 pages
Date: 2010-02
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Citations: View citations in EconPapers (1)

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