01846cas a2200265 a 4500 AALejournalIMF021331 230101c9999 xx r poo 0 0eng d 5.00 USD 9781513561189 1018-5941 BD-DhAAL BD-DhAAL Kitsios, Emmanouil. Tax Evasion from Cross-Border Fraud : Does Digitalization Make a Difference? / Emmanouil Kitsios, Joao Tovar Jalles, Genevieve Verdier. Washington, D.C. : International Monetary Fund, 2020. 1 online resource (16 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet Jalles, Joao Tovar. Verdier, Genevieve. IMF Working Papers; Working Paper ; No. 2020/245 Full text available on IMF http://elibrary.imf.org/view/journals/001/2020/245/001.2020.issue-245-en.xml IMF e-Library