The Costs of VAT: A Review of the Literature

Luca Barbone, Richard Bird and Jaime Vazquez-Caro

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: This paper reviews the literature on the costs of VAT, beginning with a review of concepts with regard to different aspects of administrative and compliance costs and then a review of quantitative estimates of such costs. It concludes with a brief discussion of VAT non-compliance and fraud with special reference to European Union case.in the European VAT context, including some suggestive evidence on the trade-off between compliance costs and fraud.

Pages: 48 pages
Date: 2012-04-18
New Economics Papers: this item is included in nep-acc, nep-iue and nep-pub
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Citations: View citations in EconPapers (18)

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http://icepp.gsu.edu/files/2015/03/ispwp1222.pdf (application/pdf)

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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:ays:ispwps:paper1222

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