Title:

Tax Evasion from Cross-Border Fraud: Does Digitalization Make a Difference?

Authors:

Emmanouil Kitsios (IMF)
Joao Tovar Jalles (U Lisboa, U Nova)
Genevieve Verdier (IMF)

Journal:

Applied Economics Letters

Year:

2023

Volume:

30

Number:

10

Pages:

1400-1406

JEL codes:

O11 - Macroeconomic Analyses of Economic Development
O14 - Industrialization; Manufacturing and Service Industries; Choice of Technology
O33 - Technological Change: Choices and Consequences; Diffusion Processes