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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- Keen, Michael & Smith, Stephen, 2006.
"VAT Fraud and Evasion: What Do We Know and What Can Be Done?,"
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- 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.
- Cedric Sandford, 1981. "Book Review: Costs and Benefits of VAT," Fiscal Studies, Institute for Fiscal Studies, vol. 2(2), pages 61-62, July.
- Bird,Richard & Gendron,Pierre-Pascal, 2011.
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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.
- 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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"Subnational Taxation In Developing Countries: A Review Of The Literature,"
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- Bird, Richard M., 2010. "Subnational taxation in developing countries : a review of the literature," Policy Research Working Paper Series 5450, The World Bank.
- Ernst Verwaal & Sijbren Cnossen, 2002. "Europe's New Border Taxes," Journal of Common Market Studies, Wiley Blackwell, vol. 40(2), pages 309-330, 06.
- James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
- 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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