A general framework for measuring VAT compliance rates

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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
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
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