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
Other Persons:	Bird, Richard M. (contributor) ; Vázquez Caro, Jaime (contributor)
Publisher:	[2012]: [S.l.] : SSRN
Subject:	Umsatzsteuer \| Sales tax \| EU-Staaten \| EU countries \| Bibliometrie \| Bibliometrics \| Befolgungskosten \| Compliance costs \| Steuerstrafrecht \| Criminal tax law \| Steuervermeidung \| Tax avoidance

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Extent:	1 Online-Ressource (66 p)
Series:	Case Network Reports ; No. 106/2012
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 1, 2012 erstellt
Other identifiers:	10.2139/ssrn.2024880 [DOI]
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/10013108976