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The Costs of VAT: A Review of the Literature · Study

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PreprintThe Costs of VAT: A Review of the Literature

Luca Zalduendo Barbone2012

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Preprintgreen2012

The Costs of VAT: A Review of the Literature

Luca Zalduendo Barbone · Richard Miller Bird · Jaime Vazquez-Caro

47 citations·0/0 files stored·SSRN Electronic Journal

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Taxation and Compliance Studies Economic and Fiscal Studies Taxation and Legal Issues

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References

2001The Modern VAT 2008Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability 2007The VAT in Developing and Transitional Countries 1990Administrative and Compliance Costs of Taxation.1996Designing Vat Systems: Some Efficiency Considerations 1984THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM 2010Subnational taxation in developing countries: a review of the literature 1984The Compliance Cost of the U.S. Individual Income Tax System

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Details

Year2012

Typepreprint

Published2012-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations47

Files0 public / 0

ShelfTaxation and Compliance Studies

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doi10.2139/ssrn.2024880

openalex_workW1583948405

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