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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- Hunter, William J & Nelson, Michael A, 1995. " Tax Enforcement: A Public Choice Perspective," Public Choice, Springer, vol. 82(1-2), pages 53-67, January.
- 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.
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- World Bank, 2010. "Integration of Revenue Administration : A Comparative Study of International Experience," World Bank Publications, The World Bank, number 13529.
- 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.
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- Joshua Aizenman & Yothin Jinjarak, 2008.
"The collection efficiency of the Value Added Tax: Theory and international evidence,"
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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.
- 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.
- Bird, Richard M., 2010.
"Subnational taxation in developing countries : a review of the literature,"
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- 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.
- Cedric Sandford, 1981. "Book Review: Costs and Benefits of VAT," Fiscal Studies, Institute for Fiscal Studies, vol. 2(2), pages 61-62, July.
- �ureo de Paula & Jose A. Scheinkman, 2010.
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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.
- 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.
- Keen, Michael, 2008.
"VAT, tariffs, and withholding: Border taxes and informality in developing countries,"
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- Michael Keen, 2007. "VAT, Tariffs, and withholding; Border Taxes and Informality in Developing Countries," IMF Working Papers 07/174, International Monetary Fund.
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- 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.
- 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.
- 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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