A General Framework for Measuring VAT Compliance Rates
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Other versions of this item:
- 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
- Luiz de Mello, 2008. "Avoiding the Value Added Tax: Theory and Cross-Country Evidence," OECD Economics Department Working Papers 604, OECD Publishing.
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- Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart, 2013. "Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports 0116, CASE-Center for Social and Economic Research.
- Felici Francesco & Maria Gesualdo, 2014. "Fiscal extension to ORANI-IT: a computable general equilibrium model for Italy," Working Papers 8, Department of the Treasury, Ministry of the Economy and of Finance.
- repec:mje:mjejnl:v:13:y:2017:i:4:p:43-59 is not listed on IDEAS
- Sokolovska, Olena & Sokolovskyi, Dmytro, 2015. "VAT efficiency in the countries worldwide," MPRA Paper 66422, University Library of Munich, Germany.
- Ponjan, Pathomdanai & Thirawat, Nipawan, 2016. "Impacts of Thailand’s tourism tax cut: A CGE analysis," Annals of Tourism Research, Elsevier, vol. 61(C), pages 45-62.
- Konstantins Benkovskis & Eduards Goluzins & Olegs Tkacevs, 2016. "CGE model with fiscal sector for Latvia," Working Papers 2016/01, Latvijas Banka.
- J.A. Giesecke & N.H. Tran, 2017. "The National and Regional Consequences of Australia's Goods and Services Tax," Centre of Policy Studies/IMPACT Centre Working Papers g-278, Victoria University, Centre of Policy Studies/IMPACT Centre.
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
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2010-09-25 (All new papers)
- NEP-PBE-2010-09-25 (Public Economics)
- NEP-SEA-2010-09-25 (South East Asia)
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