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Volumn 78, Issue 2, 1996, Pages 303-308

Designing VAT systems: Some efficiency considerations

(2)  Agha, Ali a   Haughton, Jonathan a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0030547736     PISSN: 00346535     EISSN: None     Source Type: Journal    
DOI: 10.2307/2109932     Document Type: Article
Times cited : (89)

References (30)
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    • Brooks, Neil, and Anthony N. Doob, "Tax Evasion: Searching for a Theory of Compliant Behaviour," in M. L. Friedland (ed.), Securing Compliance: Seven Case Studies (Toronto: University of Toronto Press, 1990).
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    • Brooks, N.1    Doob, A.N.2
  • 6
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    • Tax invoice mass cross-checking system in Korea
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    • (1990) Conference on Administrative Aspects of a Value-added Tax
    • Chang, S.-W.1
  • 7
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    • Cheng, C.-T.1
  • 9
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    • The Netherlands
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    • Cnossen, Sijbren, "The Netherlands," in Henry J. Aaron (ed.), The Value Added Tax: Lessons from Europe (Washington, D.C.: The Brookings Institution, 1981).
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  • 10
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    • What rate structure for a goods and services tax? The European experience
    • Sept./Oct.
    • _, "What Rate Structure for a Goods and Services Tax? The European Experience," Canadian Tax Journal 37 (Sept./Oct. 1989).
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  • 11
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    • (1990) International VAT Monitor , vol.5 , pp. 2-16
  • 15
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    • The United Kingdom
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    • Hemming, Richard, and John A. Kay, "The United Kingdom," in Henry J. Aaron (ed.), The Value Added Tax: Lessons from Europe (Washington, D.C.: The Brookings Institution, 1981).
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    • Hemming, R.1    Kay, J.A.2
  • 16
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    • VAT schemes for retailers
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  • 21
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    • Would a value added tax system relieve tax compliance problems?
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  • 22
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  • 23
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  • 27
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  • 28
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