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Essays On Evasion And Enforcement In Value Added Tax (Vat), Syed Jawad Ali Shah

Theses and Dissertations--Public Policy and Administration

Value added tax (VAT) based on credit invoice system is the most common consumption tax in the world. Despite its self-regulating nature, VAT faces challenges in developing countries who have limited state capacity to check evasion and enforce tax on informal sectors of the economy. The tax authorities introduce policy interventions that can target the evasive behavior of firms interacting with informal sectors. My dissertation seeks to provide insight into three such policy reforms in Pakistan’s VAT regime. Therefore, this dissertation is composed of three essays.

In first essay of my dissertation, titled “Using Computerization to enforce VAT: Evidence from …