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Book Review: Costs and Benefits of VAT

Author

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  • Cedric Sandford

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.

Suggested Citation

  • Cedric Sandford, 1981. "Book Review: Costs and Benefits of VAT," Fiscal Studies, Institute for Fiscal Studies, vol. 2(2), pages 61-62, July.
  • Handle: RePEc:ifs:fistud:v:2:y:1981:i:2:p:61-62
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    Cited by:

    1. James Alt, 1983. "The evolution of tax structures," Public Choice, Springer, vol. 41(1), pages 181-222, January.
    2. Verwaal, Ernst & Donkers, Bas, 2003. "Customs-Related Transaction Costs, Firm Size and International Trade Intensity," Small Business Economics, Springer, vol. 21(3), pages 257-271, November.
    3. P.D. Groenewegen, 1983. "Rationalising Australian Taxation Revisited," Economics Discussion / Working Papers 83-08, The University of Western Australia, Department of Economics.
    4. 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.

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