The Economic Cost of "Clever" Tax Administration Ideas
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Agha, Ali & Haughton, Jonathan, 1996. "Designing VAT Systems: Some Efficiency Considerations," The Review of Economics and Statistics, MIT Press, vol. 78(2), pages 303-308, May.
- Jeff Pope, 1999. "The Compliance Costs Of The Goods And Services Tax: Major Issues," Economic Papers, The Economic Society of Australia, vol. 18(2), pages 61-77, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Kodjo Adandohoin & Vigninou Gammadigbe, 2022. "The revenue efficiency consequences of the announcement of a tax transition reform: The case of WAEMU countries," African Development Review, African Development Bank, vol. 34(S1), pages 195-218, July.
- MAIMOUNA DIAKITE & Jean-François BRUN, 2016.
"Tax Potential and Tax Effort: An Empirical Estimation for Non-Resource Tax Revenue and VAT’s Revenue,"
EcoMod2016
9537, EcoMod.
- Jean-François Brun & Maïmouna Diakite, 2016. "Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue," Working Papers halshs-01332053, HAL.
- Jean-François BRUN & Maïmouna DIAKITE, 2016. "Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue," Working Papers 201610, CERDI.
- Arturo Antón-Sarabia & Fausto Hernández-Trillo, 2010. "VAT Collection and Social Security Contributions under Tax Evasion: Is There a Link?," Working Papers DTE 480, CIDE, División de Economía.
- Aurazo Jose & Vasquez Jose, 2019.
"Merchant Card Acceptance: An Extension of the Tourist Test for Developing Countries,"
Review of Network Economics, De Gruyter, vol. 18(2), pages 109-139, June.
- Jose Aurazo & Jose Vasquez, 2019. "Merchant's Card Acceptance: An extension of the Tourist Test for Developing Countries," IHEID Working Papers 11-2019, Economics Section, The Graduate Institute of International Studies.
- Jon Bakija & Ivan Badinski, 2014. "Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU," Department of Economics Working Papers 2014-06, Department of Economics, Williams College.
- Amakoe D. Alognon & Antonios M. Koumpias & Jorge Martínez-Vázquez, 2021.
"The Impact of Plastic Money Use on VAT Compliance: Evidence from EU Countries,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 239(4), pages 5-26, November.
- Amakoe D. Alognon & Antonios M. Koumpias & Jorge Martinez-Vazquez, 2020. "The Impact of Plastic Money Use on VAT Compliance: Evidence from EU Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper2004, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Andrew Feltenstein & Jorge Martinez-Vazquez & Biplab Datta & Sohani Fatehin, 2022.
"A general equilibrium model of Value Added Tax evasion: an application to Pakistan,"
International Economics and Economic Policy, Springer, vol. 19(3), pages 537-556, July.
- Andrew Feltenstein & Jorge Martinez-Vazquez & Biplab Datta & Sohani Fatehin, 2021. "A General Equilibrium Model of Value Added Tax Evasion: An Application to Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper2102, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Jorge Martinez-Vazquez & Richard M. Bird, 2011.
"Value-Added Tax: Onward and Upward?,"
Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 6,
Edward Elgar Publishing.
- Jorge Martinez-Vazquez & Richard M. Bird, 2010. "Value Added Tax: Onward and Upward?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1026, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Immordino, Giovanni & Russo, Francesco Flaviano, 2018.
"Cashless payments and tax evasion,"
European Journal of Political Economy, Elsevier, vol. 55(C), pages 36-43.
- Giovanni Immordino & Francesco Flaviano Russo, 2016. "Cashless Payments and Tax Evasion," CSEF Working Papers 445, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Vasilev, Aleksandar, 2018.
"Is consumption-Laffer curve hump-shaped? The VAT evasion channel,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 45(3), pages 598-609.
- Aleksandar Vasilev, 2018. "Is consumption-Laffer curve hump-shaped? The VAT evasion channel," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 45(3), pages 598-609, August.
- Christian EBEKE & Hélène EHRHART, 2011.
"Does VAT reduce the instability of tax revenues?,"
Working Papers
201124, CERDI.
- Christian Hubert Ebeke & Hélène Ehrhart, 2012. "Does VAT reduce the instability of tax revenues?," CERDI Working papers halshs-00617272, HAL.
- Vasilev, Aleksandar, 2016. "Is consumption-Laffer curve hump-shaped? The role of VAT evasion," EconStor Preprints 147001, ZBW - Leibniz Information Centre for Economics.
- Glenn Jenkins & CHUN-YAN KUO & Andrey Klevchuk, 2007. "Diagnosis of Indirect Taxes and the Taxation of International Trade in the Dominican Republic," Development Discussion Papers 2007-01, JDI Executive Programs.
- Soule Sow & Mesay Gebresilasse, 2020. "Effect of VAT Adoption on Manufacturing Firms in Ethiopia," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 12(10), pages 1-75, October.
- Mr. Tigran Poghosyan, 2011. "Assessing the Variability of Tax Elasticities in Lithuania," IMF Working Papers 2011/270, International Monetary Fund.
- Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
- Serra, Pablo, 2003.
"Measuring the Performance of Chile’s Tax Administration,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 56(2), pages 373-383, June.
- Pablo Serra, 2000. "Measuring the Performance of Chile's Tax Administration," Documentos de Trabajo 77, Centro de Economía Aplicada, Universidad de Chile.
- Stiller, Wojciech & Heinemann, Marwin, 2024. "Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud," The Quarterly Review of Economics and Finance, Elsevier, vol. 95(C), pages 61-84.
- Keen, Michael & Lockwood, Ben, 2010.
"The value added tax: Its causes and consequences,"
Journal of Development Economics, Elsevier, vol. 92(2), pages 138-151, July.
- Keen, Michael & Lockwood, Ben, 2007. "The Value Added Tax : Its Causes and Consequences," The Warwick Economics Research Paper Series (TWERPS) 801, University of Warwick, Department of Economics.
- Mr. Ben Lockwood & Mr. Michael Keen, 2007. "The Value-Added Tax: Its Causes and Consequences," IMF Working Papers 2007/183, International Monetary Fund.
- Michael Keen & Ben Lockwood, 2007. "The Value Added Tax: Its Causes and Consequences," Economics Working Papers ECO2007/09, European University Institute.
- Buettner, Thiess & Madzharova, Boryana & Zaddach, Orlando, 2023.
"Income tax credits for consumer services: A tool for tackling VAT evasion?,"
Journal of Public Economics, Elsevier, vol. 220(C).
- Thiess Büttner & Boryana Madzharova & Orlando Zaddach, 2022. "Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?," CESifo Working Paper Series 10054, CESifo.
More about this item
Keywords
Compliance Costs; Administration Costs; Value Added Tax; Refunds;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:qed:dpaper:155. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mark Babcock (email available below). General contact details of provider: https://edirc.repec.org/data/qedquca.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.