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Monday, February 14, 2011
12:00pm--1:00pm **Please bring your lunch--beverages provided!**
Center for Global Development
1800 Massachusetts Avenue, NW, Third Floor, Washington, DC
*Please bring photo identification*
Event Summary: Tax evasion generates billions of dollars of losses in government revenue, especially in developing countries. The Value Added Tax (VAT) has been adopted by many countries as a measure against tax evasion, even though little is known about its effectiveness in doing so. Evidence from two field experiments involving more than 445,000 Chilean firms shows that the VAT succeeds in deterring tax evasion by generating more information for tax authorities to follow.