The Economic Cost of "Clever" Tax Administration Ideas

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Glenn Jenkins; Bahro BERHAN;
  • Subject: Compliance Costs, Administration Costs, Value Added Tax, Refunds
    • jel: jel:H20

In the 1980's it was popular to introduce incentive systems for the promotion of taxpayer compliance. The partial VAT refunds for consumer purchases that are examined in this paper represent one of such schemes. The partial VAT refund system was an idea that was popular... View more
  • References (11)
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