Keywords: Tax compliance
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Journal Articles
Journal of Economic Studies (2020) 47 (6): 1281–1306.
Published: 03 June 2020
...George Hondroyiannis; Dimitrios Papaoikonomou Purpose A growing amount of micro-data analyses has highlighted the importance of information trails, such as generated by card transactions, for improving tax compliance. Yet, time series evidence indicating a positive effect of card payments on VAT...
Journal Articles

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