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A general framework for measuring VAT compliance rates

Giesecke, James A ORCID: 0000-0002-7283-0551 and Tran, Nhi ORCID: 0000-0001-9156-4845 (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: Current > FOR Classification > 1402 Applied Economics
Historical > Faculty/School/Research Centre/Department > College of Business
Current > Division/Research > Centre of Policy Studies (CoPS)
Depositing User: Ms Julie Gardner
Date Deposited: 08 Apr 2014 01:56
Last Modified: 20 Nov 2019 04:35
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Citations in Scopus: 6 - View on Scopus

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