Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a onethird passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...

This paper deals with three aspects related to the value added tax in Colombia. First, we show that althogh the VAT's "productivity" is at an acceptable level according to international standards, it has recently been declining. Second, we estimate tax evasion/elusion for 1994. Our results...

Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a one-third passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...