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Consumption tax collection on cross-border online sales
Lee, Jeremy
;
Nikitkov, Alexey
- In:
Advances in taxation
28
(
2021
),
pp. 187-214
Persistent link: https://www.econbiz.de/10012589325
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The Costs of VAT : A Review of the Literature
Barbone, Luca
-
2012
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
Persistent link: https://www.econbiz.de/10013108976
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