The Costs of VAT: A Review of the Literature
This paper reviews the literature on the costs of VAT, beginning with a review of concepts with regard to different aspects of administrative and compliance costs and then a review of quantitative estimates of such costs. It concludes with a brief discussion of VAT non-compliance and fraud with special reference to European Union case.in the European VAT context, including some suggestive evidence on the trade-off between compliance costs and fraud.
Year of publication: |
2012-04-18
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Authors: | Barbone, Luca ; Bird, Richard M. ; Vazquez-Caro, Jaime |
Institutions: | International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University |
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