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A general framework for measuring VAT compliance rates

Giesecke, James A and Tran, Nhi Hoang (2012) A general framework for measuring VAT compliance rates. Applied Economics, 44 (15). pp. 1867-1889. ISSN 0003-6846

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Item Type: Article
Uncontrolled Keywords: value added tax, VAT, collection efficiency, revenue ratio, compliance rate
Subjects: FOR Classification > 1402 Applied Economics
Faculty/School/Research Centre/Department > College of Business
Faculty/School/Research Centre/Department > Centre of Policy Studies (CoPS)
Depositing User: Ms Julie Gardner
Date Deposited: 08 Apr 2014 01:56
Last Modified: 30 Sep 2015 05:38
URI: http://vuir.vu.edu.au/id/eprint/24579
DOI: https://doi.org/10.1080/00036846.2011.554382
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Citations in Scopus: 4 - View on Scopus

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