The Economic Cost of "Clever" Tax Administration Ideas
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References listed on IDEAS
- Jeff Pope, 1999. "The Compliance Costs Of The Goods And Services Tax: Major Issues," Economic Papers, The Economic Society of Australia, vol. 18(2), pages 61-77, June.
- Agha, Ali & Haughton, Jonathan, 1996. "Designing VAT Systems: Some Efficiency Considerations," The Review of Economics and Statistics, MIT Press, vol. 78(2), pages 303-308, May.
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KeywordsCompliance Costs; Administration Costs; Value Added Tax; Refunds;
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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