A General Framework for Measuring VAT Compliance Rates
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- James Giesecke & Nhi Hoang Tran, 2012. "A general framework for measuring VAT compliance rates," Applied Economics, Taylor & Francis Journals, vol. 44(15), pages 1867-1889, May.
References listed on IDEAS
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- William Jack, 1996. "The Efficiency of VAT Implementation; A Comparative Study of Central and Eastern European Countries in Transition," IMF Working Papers 96/79, International Monetary Fund.
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More about this item
KeywordsVAT; collection efficiency; revenue ratio; compliance rate;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models
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