Download This PaperThe 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
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
Luca Barbone (Contact Author)
CASE - Center for Economic and Social Research ( email )
Al. Jana Pawła II 61/212
Warsaw, 01-031
Poland
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