A general framework for measuring VAT compliance rates
Download
Full text for this resource is not available from the Research Repository.
Export
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
Dimensions Badge
Altmetric Badge
Item type | Article |
URI | https://vuir.vu.edu.au/id/eprint/24579 |
DOI | 10.1080/00036846.2011.554382 |
Official URL | http://www.tandfonline.com/doi/full/10.1080/000368... |
Subjects | Historical > FOR Classification > 1402 Applied Economics Historical > Faculty/School/Research Centre/Department > College of Business Current > Division/Research > Centre of Policy Studies (CoPS) |
Keywords | value added tax, VAT, collection efficiency, revenue ratio, compliance rate |
Citations in Scopus | 14 - View on Scopus |
Download/View statistics | View download statistics for this item |
CORE (COnnecting REpositories)