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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Year of publication:	2012
Authors:	Barbone, Luca ; Bird, Richard M. ; Vázquez Caro, Jaime
Publisher:	Warsaw : Center for Social and Economic Research (CASE)
Subject:	Steuer \| Umsatzsteuer \| Folgekosten \| Steuerstrafrecht \| Steuervermeidung \| Bibliometrie \| EU-Staaten \| Taxation \| Subsidies \| Revenue

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Series:	CASE Network Reports ; 106
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
ISBN:	978-83-7178-558-0
Other identifiers:	688930387 [GVK] 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:	EconStor

Persistent link: https://www.econbiz.de/10010326601