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

Luca Barbone

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

Richard M. Bird

University of Toronto - Joseph L. Rotman School of Management; Georgia State University - Andrew Young School of Public Policy

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

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

Luca Barbone (Contact Author)

CASE - Center for Economic and Social Research ( email )

Al. Jana Pawła II 61/212
Warsaw, 01-031
Poland

Institute for the Study of International Migration ( email )

Whitehaven Street
Washington, DC
United States

Richard Miller Bird

University of Toronto - Joseph L. Rotman School of Management ( email )

105 St. George Street
Toronto, Ontario M5S 3E6 M5S1S4
Canada
905-274-8841 (Phone)

Georgia State University - Andrew Young School of Public Policy

International Studies Program
Atlanta, GA 30303-3083
United States

HOME PAGE: http://www.aysps.gsu.edu

Jaime Vázquez Caro

affiliation not provided to SSRN ( email )

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