Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/87617
Authors: 
Barbone, Luca
Bird, Richard M.
Vázquez Caro, Jaime
Year of Publication: 
2012
Series/Report no.: 
CASE Network Reports 106
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.
Subjects: 
Taxation
Subsidies
Revenue
JEL: 
H20
H21
H25
H26
M48
ISBN: 
978-83-7178-558-0
Document Type: 
Working Paper

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