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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- World Bank, 2010. "Integration of Revenue Administration : A Comparative Study of International Experience," World Bank Publications, The World Bank, number 13529, February.
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- 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.
- Hunter, William J & Nelson, Michael A, 1995. "Tax Enforcement: A Public Choice Perspective," Public Choice, Springer, vol. 82(1-2), pages 53-67, January.
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