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Book Review: Costs and Benefits of VAT

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  • Cedric Sandford
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    Abstract

    It is almost exactly ten years since the publication of the VAT Green Paper, and eight years since the introduction of VAT. Purchase Tax, which was not without its deficiencies but aroused little ill feeling, and Selective Employment Tax, which was widly unpopular, were replaced by VAT. Being by far the most radical tax change seen in post-war Britain it provided a good opportunity for researchers to investigate the costs associated with the introduction of a new and, in this case, complex tax. The results of just such an investigation form the core of this book.

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    Bibliographic Info

    Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.

    Volume (Year): 2 (1981)
    Issue (Month): 2 (July)
    Pages: 61-62

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    Handle: RePEc:ifs:fistud:v:2:y:1981:i:2:p:61-62

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    Cited by:
    1. Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012. "The Costs of VAT: A Review of the Literature," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1222, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. James Alt, 1983. "The evolution of tax structures," Public Choice, Springer, vol. 41(1), pages 181-222, January.
    3. Verwaal, E. & Donkers, B., 2001. "Customs-Related Transaction Costs, Firm Size and International Trade Intensity," ERIM Report Series Research in Management ERS-2001-13-MKT, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus Uni.

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