The Costs of VAT: A Review of the Literature
This 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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- Michael Keen, 2007.
"VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries,"
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- Keen, Michael, 2008. "VAT, tariffs, and withholding: Border taxes and informality in developing countries," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 1892-1906, October.
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- 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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- repec:bai:series:wp0023 is not listed on IDEAS
- 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.
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- Aizenman, Joshua & Jinjarak, Yothin, 2005. "The collection efficiency of the value added tax: theory and international evidence," Santa Cruz Department of Economics, Working Paper Series qt42d103zh, Department of Economics, UC Santa Cruz.
- 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.
- Christian von Soest, 2006. "Measuring the Capability to Raise Revenue Process and Output Dimensions and Their Application to the Zambia Revenue Authority," GIGA Working Paper Series 35, GIGA German Institute of Global and Area Studies.
- James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
- Keen, Michael & Smith, Stephen, 2006.
"VAT Fraud and Evasion: What Do We Know and What Can Be Done?,"
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- Stephen Smith & Michael Keen, 2007. "VAT Fraud and Evasion: What Do We Know, and What Can be Done?," IMF Working Papers 07/31, International Monetary Fund.
- Ernst Verwaal & Sijbren Cnossen, 2002. "Europe's New Border Taxes," Journal of Common Market Studies, Wiley Blackwell, vol. 40(2), pages 309-330, 06.
- Cedric Sandford, 1981. "Book Review: Costs and Benefits of VAT," Fiscal Studies, Institute for Fiscal Studies, vol. 2(2), pages 61-62, July.
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