The Costs of VAT: A Review of the Literature
AbstractThis 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.
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Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper1222.
Length: 48 pages
Date of creation: 18 Apr 2012
Date of revision:
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Web page: http://aysps.gsu.edu/isp/index.html
Other versions of this item:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- M48 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Government Policy and Regulation
This paper has been announced in the following NEP Reports:
- NEP-ACC-2012-08-23 (Accounting & Auditing)
- NEP-ALL-2012-08-23 (All new papers)
- NEP-IUE-2012-08-23 (Informal & Underground Economics)
- NEP-PUB-2012-08-23 (Public Finance)
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