The Costs of VAT: A Review of the Literature

Luca Barbone, Richard Bird and Jaime Vázquez Caro

No 106, CASE Network Reports from CASE-Center for Social and Economic Research

Abstract: This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union.

Keywords: Taxation; Subsidies; Revenue (search for similar items in EconPapers)
JEL-codes: H20 H21 H25 H26 M48 (search for similar items in EconPapers)
Pages: 66 Pages
Date: 2012
New Economics Papers: this item is included in nep-acc, nep-his, nep-iue and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (15)

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Working Paper: The Costs of VAT: A Review of the Literature (2012)
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Persistent link: https://EconPapers.repec.org/RePEc:sec:cnrepo:0106

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