ERC Research Papers
VAT - The Unacceptable Face of Taxation?
Published 1995
By John Davison
John Davison is one of Britain's leading experts on VAT, Customs and Excise. This is a seminal work that explains in detail the shortcomings of the system in terms of its complexity, the relationship with the Taxpayer and the less than healthy culture of Customs and Excise.
Members
Members can download this publication here.
Non-Members
Non-members can purchase ERC publications via Paypal. Please select the title and format (where available) of the publication you wish to order from the drop-down menu below.
If ordering a paper copy, please allow up to 5 working days for delivery. If ordering a digital copy, it will be emailed to you as soon as possible following payment (usually within 1 working day).
Other Publications
The full list to purchase research papers from the archives, and their paper and electronic availabilities, is below.
For older publications, please see our Historical Archive.