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The Costs of VAT: A Review of the Literature

  • Luca Barbone
  • Richard Bird
  • Jaime Vázquez Caro

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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Paper provided by CASE-Center for Social and Economic Research in its series CASE Network Reports with number 0106.

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Length: 66 Pages
Date of creation: 2012
Date of revision:
Handle: RePEc:sec:cnrepo:0106
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  1. 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.
  2. �ureo 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.
  3. 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.
  4. Michael Keen, 2007. "VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries," IMF Working Papers 07/174, International Monetary Fund.
  5. 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.
  6. Hunter, William J & Nelson, Michael A, 1995. " Tax Enforcement: A Public Choice Perspective," Public Choice, Springer, vol. 82(1-2), pages 53-67, January.
  7. repec:bai:series:wp0023 is not listed on IDEAS
  8. 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.
  9. Cedric Sandford, 1981. "Book Review: Costs and Benefits of VAT," Fiscal Studies, Institute for Fiscal Studies, vol. 2(2), pages 61-62, July.
  10. Bird,Richard & Gendron,Pierre-Pascal, 2011. "The VAT in Developing and Transitional Countries," Cambridge Books, Cambridge University Press, number 9781107401440.
  11. 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.
  12. 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.
  13. Finn R. Førsund & 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.
  14. 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.
  15. Ernst Verwaal & Sijbren Cnossen, 2002. "Europe's New Border Taxes," Journal of Common Market Studies, Wiley Blackwell, vol. 40(2), pages 309-330, 06.
  16. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
  17. World Bank, 2010. "Integration of Revenue Administration : A Comparative Study of International Experience," World Bank Publications, The World Bank, number 13529.
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