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Administrative and Compliance Costs of the VAT: A Review of the Evidence ” (June   flag  2

(1994) 8 Tax Notes International 1649
Tax Notes International
United States

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"The hidden compliance cost of VAT: an exploration of psychological and corruption costs of VAT in a developing country" (2016) 14 E-Journal of Tax Research 166 Faridy, Nahida; Feudenberg, Brett; Sarker, Tapan; Copp, Richard Australia circa 2016 AustLII flag 1
"Small Business Start-up Compliance Costs of the Goods and Services Tax: Estimates and Lessons from Tax Reform" (2002) 5 (3) Journal of Australian Taxation 382 Pope, Jeff; Rametse, Nthati Australia circa 2002 AustLII flag

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