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. -- Taxation ; Subsidies ; Revenue

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Year of publication:	2012
Authors:	Barbone, Luca ; Bird, Richard M. ; Vazquez-Caro, Jaime
Publisher:	Warsaw [u.a.] : CASE, Center for Social and Economic Research
Subject:	Steuer \| Tax \| Umsatzsteuer \| Sales tax \| Befolgungskosten \| Compliance costs \| Steuerstrafrecht \| Criminal tax law \| Steuervermeidung \| Tax avoidance \| Bibliometrie \| Bibliometrics \| EU-Staaten \| EU countries

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Extent:	Online-Ressource, (PDF-Datei: 66 S., 476,46 KB) graph. Darst.
Series:	CASE network reports. - Warszawa : CASE, Center for Social and Economic Research, ZDB-ID 2401611-1. - Vol. 106
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Notes:	Systemvoraussetzungen: Acrobat Reader
ISBN:	978-83-7178-558-0
Other identifiers:	hdl:10419/87617 [Handle]
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; M48 - Government Policy and Regulation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10009511711