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Book Review: Costs and Benefits of VAT

Author

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  • Cedric Sandford

Abstract

It is almost exactly ten years since the publication of the VAT Green Paper, and eight years since the introduction of VAT. Purchase Tax, which was not without its deficiencies but aroused little ill feeling, and Selective Employment Tax, which was widly unpopular, were replaced by VAT. Being by far the most radical tax change seen in post-war Britain it provided a good opportunity for researchers to investigate the costs associated with the introduction of a new and, in this case, complex tax. The results of just such an investigation form the core of this book.

Suggested Citation

  • Cedric Sandford, 1981. "Book Review: Costs and Benefits of VAT," Fiscal Studies, Institute for Fiscal Studies, vol. 2(2), pages 61-62, July.
    • Handle: RePEc:ifs:fistud:v:2:y:1981:i:2:p:61-62
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    Cited by:

    1. Sacchidananda Mukherjee & Shivani Badola, 2022. "Estimation of VAT compliance costs of unincorporated enterprises in India: unit-level analysis," Indian Economic Review, Springer, vol. 57(2), pages 421-441, December.
    2. Verwaal, Ernst & Donkers, Bas, 2003. "Customs-Related Transaction Costs, Firm Size and International Trade Intensity," Small Business Economics, Springer, vol. 21(3), pages 257-271, November.
    3. P.D. Groenewegen, 1983. "Rationalising Australian Taxation Revisited," Economics Discussion / Working Papers 83-08, The University of Western Australia, Department of Economics.
    4. Amina Ebrahim & Rebone Gcabo & Lilian Khumalo & Jukka Pirttilä, 2019. "Tax research in South Africa," WIDER Working Paper Series wp-2019-9, World Institute for Development Economic Research (UNU-WIDER).
    5. Sandford, Cedric & Morrissey, Oliver, 1985. "The Irish Wealth Tax: A Case Study in Economics and Politics," Research Series, Economic and Social Research Institute (ESRI), number GRS123.
    6. Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.
    7. S. Vishnuhadevi & D. Hima Bindu, 2022. "Compliance Costs of GST for Small Business Enterprises in Tamil Nadu," Working Papers 2022-229, Madras School of Economics,Chennai,India.
    8. James Alt, 1983. "The evolution of tax structures," Public Choice, Springer, vol. 41(1), pages 181-222, January.

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