The Costs of VAT
Author: Luca Barbone, Richard M Bird, Jaime Vázquez-Caro
Center for Social and Economic Research (CASE)
This paper reviews the literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union.
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Author: Michael Brostek
US Government Accountability Office (GAO), Washington, DC
This report discusses the statutory exceptions to privacy laws whereby US law enforcement, federal and state agencies can access confidential personal information which has been collected by the Internal Revenue Service (IRS).
More on «Taxpayer Privacy»