Publication
Mar 2012
This paper reviews the 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.
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English (PDF, 66 pages, 476 KB) |
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| Author | Luca Barbone, Richard M Bird, Jaime Vázquez-Caro |
| Series | CASE Network Reports |
| Issue | 106 |
| Publisher | Center for Social and Economic Research (CASE) |
| Copyright | © 2012 Center for Social and Economic Research (CASE) |