A multi-regional dynamic computable general equilibrium model of the Australian economy (<Emphasis Type="SmallCaps">federal-f) is used to identify the causes of the divergent growth performance of two Australian regional economies (Tasmania and the rest of Australia) over the period 1992–1993 to 1998–1999. These...</emphasis>

A multi-regional dynamic computable general equilibrium model of the Australian economy (<Emphasis Type="SmallCaps">federal-f) is used to identify the causes of the divergent growth performance of two Australian regional economies (Tasmania and the rest of Australia) over the period 1992–1993 to 1998–1999. These...</emphasis>

Summary measures of Value Added Tax (VAT) compliance rates are valuable for identifying problem areas in VAT implementation. They are also essential for meaningful crosscountry and crosstime comparisons of VAT compliance. We present a comprehensive and general framework for calculating VAT...