The Costs of VAT: A Review of the Literature

Barbone, Luca; Bird, Richard M.; Vázquez Caro, Jaime

doi:10.2139/ssrn.2024880

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The Costs of VAT: A Review of the Literature

Case Network Reports No. 106/2012

66 Pages Posted: 16 Mar 2012 Last revised: 4 May 2012

See all articles by Luca Barbone

Luca Barbone

CASE - Center for Economic and Social Research; Institute for the Study of International Migration

Jaime Vázquez Caro

affiliation not provided to SSRN

Date Written: March 1, 2012

Abstract

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.

Keywords: Taxation, Subsidies, Revenue

JEL Classification: H20, H21, H25, H26, M48

Suggested Citation: Suggested Citation

Barbone, Luca and Bird, Richard Miller and Vázquez Caro, Jaime, The Costs of VAT: A Review of the Literature (March 1, 2012). Case Network Reports No. 106/2012, Available at SSRN: https://ssrn.com/abstract=2024880 or http://dx.doi.org/10.2139/ssrn.2024880