The Costs of VAT: A Review of the Literature
AbstractThis 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.
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Bibliographic InfoPaper provided by CASE-Center for Social and Economic Research in its series CASE Network Reports with number 0106.
Length: 66 Pages
Date of creation: 2012
Date of revision:
Taxation; Subsidies; Revenue;
Other versions of this item:
- 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.
- 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-2012-03-28 (Accounting & Auditing)
- NEP-ALL-2012-03-28 (All new papers)
- NEP-HIS-2012-03-28 (Business, Economic & Financial History)
- NEP-IUE-2012-03-28 (Informal & Underground Economics)
- NEP-PUB-2012-03-28 (Public Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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- Bird,Richard & Gendron,Pierre-Pascal, 2011.
"The VAT in Developing and Transitional Countries,"
Cambridge University Press, number 9781107401440.
- repec:ner:ucllon:http://discovery.ucl.ac.uk/17221/ is not listed on IDEAS
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"Subnational Taxation In Developing Countries: A Review Of The Literature,"
Journal of International Commerce, Economics and Policy (JICEP),
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- repec:ner:ucllon:http://discovery.ucl.ac.uk/14929/ is not listed on IDEAS
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Journal of Public Economics,
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IMF Working Papers
07/31, International Monetary Fund.
- Keen, Michael & Smith, Stephen, 2006. "VAT Fraud and Evasion: What Do We Know and What Can Be Done?," National Tax Journal, National Tax Association, vol. 59(4), pages 861-87, December .
- Edward Christie & Mario Holzner, 2006. "What Explains Tax Evasion? An Empirical Assessment based on European Data," wiiw Working Papers 40, The Vienna Institute for International Economic Studies, wiiw.
- Finn R. FÃ¸rsund & Sverre A.C. Kittelsen & Frode Lindseth & Dag Fjeld Edvardsen, 2006. "The Tax Man Cometh - But is he Efficient?," National Institute Economic Review, National Institute of Economic and Social Research, vol. 197(1), pages 106-119, January.
- Bird, Richard M. & Martinez-Vazquez, Jorge & Torgler, Benno, 2008. "Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 55-71, March.
- Hallward-Driemeier, Mary & Pritchett, Lant, 2011. "How business is done and the'doing business'indicators : the investment climate when firms have climate control," Policy Research Working Paper Series 5563, The World Bank.
- Laura Cavallo & Giuseppe Coco & Mario Martelli, 2009. "Evaluating administrative burdens through SCM: some indications from the Italian experience," series 0023, Dipartimento di Scienze Economiche e Metodi Matematici - Università di Bari, revised Apr 2009.
- Hunter, William J & Nelson, Michael A, 1995. " Tax Enforcement: A Public Choice Perspective," Public Choice, Springer, vol. 82(1-2), pages 53-67, January.
- Agha, Ali & Haughton, Jonathan, 1996. "Designing VAT Systems: Some Efficiency Considerations," The Review of Economics and Statistics, MIT Press, vol. 78(2), pages 303-08, May.
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