| Type | Journal Article - Case Network Reports |
| Title | The costs of VAT: A review of the literature |
| Author(s) | |
| Issue | 106 |
| Publication (Day/Month/Year) | 2012 |
| URL | http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2024880 |
| 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. |
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