A General Framework for Measuring VAT Compliance Rates
Year of publication: |
2010-08
|
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Authors: | Giesecke, J.A ; Nhi, Tran Hoang |
Institutions: | Centre of Policy Studies and Impact Project (COPS), Victoria University |
Subject: | VAT | collection efficiency | revenue ratio | compliance rate |
Extent: | application/pdf text/html |
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Series: | |
Type of publication: | Book / Working Paper |
Notes: | Published in Applied Economics, Vol. 44(15), May 2012, pp. 1867-1889. |
Classification: | H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; C68 - Computable General Equilibrium Models |
Source: |
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