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.
|Date of creation:||2012|
|Contact details of provider:|| Postal: Aleja Jana Pawla II, 61, 01-031 Warsaw|
Phone: +48 22 206 29 00
Fax: +48 22 206 29 01
Web page: http://www.case-research.eu/
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Áureo de Paula & Jose A. Scheinkman, 2010.
"Value-Added Taxes, Chain Effects, and Informality,"
American Economic Journal: Macroeconomics,
American Economic Association, vol. 2(4), pages 195-221, October.
- Keen, Michael & Smith, Stephen, 2006.
"VAT Fraud and Evasion: What Do We Know and What Can Be Done?,"
National Tax Journal,
National Tax Association, vol. 59(4), pages 861-87, December.
- 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.
- World Bank, 2010. "Integration of Revenue Administration : A Comparative Study of International Experience," World Bank Publications, The World Bank, number 13529.
- Cedric Sandford, 1981. "Book Review: Costs and Benefits of VAT," Fiscal Studies, Institute for Fiscal Studies, vol. 2(2), pages 61-62, July.
- Finn R Forsund & Sverre A.C. Kittelsen & Fode Lindseth & Dag Fjeld Edvaedsen, 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, July.
- Hunter, William J & Nelson, Michael A, 1995. "Tax Enforcement: A Public Choice Perspective," Public Choice, Springer, vol. 82(1-2), pages 53-67, January.
- 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.
- Bird,Richard & Gendron,Pierre-Pascal, 2007.
"The VAT in Developing and Transitional Countries,"
Cambridge University Press, number 9780521877657, October.
- Hallward-Driemeier, Mary & Pritchett, Lant, 2011. "How business is done and the'doing business'indicators : the investment climate when firms have climate control," Policy Research Working Paper Series 5563, The World Bank.
- Joshua Aizenman & Yothin Jinjarak, 2008.
"The collection efficiency of the Value Added Tax: Theory and international evidence,"
The Journal of International Trade & Economic Development,
Taylor & Francis Journals, vol. 17(3), pages 391-410.
- 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.
- Joshua Aizenman & Yothin Jinjarak, 2005. "The Collection Efficiency of the Value Added Tax: Theory and International Evidence," NBER Working Papers 11539, National Bureau of Economic Research, Inc.
- Laura Cavallo & Giuseppe Coco & Mario Martelli, 2009. "Evaluating administrative burdens through SCM: some indications from the Italian experience," SERIES 0023, Dipartimento di Scienze economiche e metodi matematici - Università di Bari, revised Apr 2009.
- Michael Keen, 2007.
"VAT, Tariffs, and Withholding; Border Taxes and Informality in Developing Countries,"
IMF Working Papers
07/174, International Monetary Fund.
- 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.
- 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.
- Bird, Richard M., 2010.
"Subnational taxation in developing countries : a review of the literature,"
Policy Research Working Paper Series
5450, The World Bank.
- Richard M. Bird, 2011. "Subnational Taxation In Developing Countries: A Review Of The Literature," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 2(01), pages 139-161.
- Ernst Verwaal & Sijbren Cnossen, 2002. "Europe's New Border Taxes," Journal of Common Market Studies, Wiley Blackwell, vol. 40(2), pages 309-330, 06.
- 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.
When requesting a correction, please mention this item's handle: RePEc:sec:cnrepo:0106. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Agata Kwiek)
If references are entirely missing, you can add them using this form.