TY - BOOK ID - 134282854 TI - Tax Evasion from Cross-Border Fraud: Does Digitalization Make a Difference? AU - Kitsios, Emmanouil. AU - Jalles, João Tovar. AU - Verdier, Genevieve. PY - 2020 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Business and Economics KW - Exports and Imports KW - Taxation KW - Industries: Information Technololgy KW - Fiscal Policies and Behavior of Economic Agents: General KW - Tax Evasion and Avoidance KW - Innovation KW - Research and Development KW - Technological Change KW - Intellectual Property Rights: General KW - 'Panel Data Models KW - Spatio-temporal Models' KW - Technological Change: Choices and Consequences KW - Diffusion Processes KW - Business Taxes and Subsidies KW - Trade Policy KW - International Trade Organizations KW - Trade: General KW - Information technology industries KW - Public finance & taxation KW - International economics KW - Digitalization KW - Value-added tax KW - Tariffs KW - Imports KW - Tax evasion KW - Technology KW - Taxes KW - Revenue administration KW - International trade KW - Information technology KW - Spendings tax KW - Tariff KW - Estonia, Republic of UR - https://www.unicat.be/uniCat?func=search&query=sysid:134282854 AB - How can governments reduce the prevalence of cross-border tax fraud? This paper argues that the use of digital technologies offers an opportunity to reduce fraud and increase government revenue. Using data on intra-EU and world trade transactions, we present evidence that (i) cross-border trade tax fraud is non-trivial and prevalent in many countries; (ii) such fraud can be alleviated by the use of digital technologies at the border; and (iii) potential revenue gains of digitalization from reducing trade fraud could be substantial. Halving the distance to the digitalization frontier could raise revenues by over 1.5 percent of GDP in low-income developing countries. ER -