Advanced Search
MyIDEAS: Login to save this article or follow this journal

Book Review: Costs and Benefits of VAT

Contents:

Author Info

  • Cedric Sandford
Registered author(s):

    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.

    Download Info

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below under "Related research" whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    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

    as in new window
    Handle: RePEc:ifs:fistud:v:2:y:1981:i:2:p:61-62

    Contact details of provider:
    Postal: The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE
    Phone: (+44) 020 7291 4800
    Fax: (+44) 020 7323 4780
    Email:
    Web page: http://www.ifs.org.uk
    More information through EDIRC

    Order Information:
    Postal: The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE
    Email:

    Related research

    Keywords:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Verwaal, Ernst & Donkers, Bas, 2003. " Customs-Related Transaction Costs, Firm Size and International Trade Intensity," Small Business Economics, Springer, vol. 21(3), pages 257-71, November.
    2. Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.
    3. James Alt, 1983. "The evolution of tax structures," Public Choice, Springer, vol. 41(1), pages 181-222, January.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ifs:fistud:v:2:y:1981:i:2:p:61-62. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Stephanie Seavers).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.