• Dina D. Pomeranz


No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax. Dina Pomeranz, April 9, 2014, Paper. "Claims that the VAT facilitates tax enforcement by generating paper trails on transactions between firms contributed to widespread VAT adoption worldwide, but there is surprisingly little evidence. This paper analyzes the role of third party information for VAT enforcement through two randomized experiments among over 400,000 Chilean firms. Announcing additional monitoring has less impact on..." Link verified October 6, 2014