Tax compliance costs: Research methodology and empirical evidence from Australia

National Tax Journal

Volumn 53, Issue 2, 2000, Pages 229-252

  Tran Nam, Binh ^a   Evans, Chris ^a   Walpole, Michael ^a   Ritchie, Katherine ^b  

^a UNIVERSITY OF NEW SOUTH WALES   (Australia)

^b MANUKAU INSTITUTE OF TECHNOLOGY   (New Zealand)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0003487313     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2000.2.04     Document Type: Article

References (32)

1. Allers, Maarten. Administrative and Compliance Costs of Taxation and Public Transfers in the Netherlands. Groningen: Wolters-Noordhoff, 1994.
2. Ariff, Mohamed, Alfred Loh, and Ameen Ali Talib. "Compliance Costs of Corporate Income Taxation in Singapore, 1994." Accounting Research Journal 8 No. 2 (Autumn, 1995): 75-87.
3. Australian Bureau of Statistics. Year Book Australia No. 79. Canberra: Australian Government Publishing Service, 1997.
4. Australian Parliamentary Joint Committee of Public Accounts. An Assessment of Tax: A Report of an Inquiry into the Australian Taxation Office/Joint Committee of Public Accounts, Report No. 326, Canberra: Australian Government Publishing Service, 1993.
5. Blumenthal, Marsha, and Joel Slemrod. "The Compliance Cost of the U.S. Individual Income Tax System: A Second Look after Tax Reform." National Tax Journal 45 No. 2 (June, 1992): 185-202.
6. Cullen Egan Dell. Quarterly Salary Review, March. Sydney: Cullen Egan Dell, 1995.
7. Evans, Chris, and Michael Walpole. Compliance Cost Control: A Review of Tax Impact Statements in the OECD. Sydney: Australian Tax Research Foundation, 1999.
8. Evans, Chris, Katherine Ritchie, Binh Tran-Nam, and Michael Walpole. A Report into the Incremental Costs of Taxpayer Compliance. Canberra: Australian Government Publishing Service, 1996.
9. Evans, Chris, Katherine Ritchie, Binh Tran-Nam, and Michael Walpole. A Report into Taxpayer Costs of Compliance. Canberra: Australian Government Publishing Service, 1997.
10. Godman, Robin. "Why Are Taxing Statutes So Complex? Part 2." Taxation Practitioner (July, 1998): 13-5.
11. Godwin, Michael. "The Compliance Costs of the United Kingdom Tax System." In Tax Compliance Costs Measurement and Policy, edited by Cedric Sandford, 73-100. Bath: Fiscal Publications, 1995.
12. Haig, Robert M. "The Cost to Business Concerns of Compliance with Tax Laws." Management Review 24 (November, 1935): 323-33.
13. Hasseldine, John. "Compliance Costs of Business Taxes in New Zealand." In Tax Compliance Costs Measurement and Policy, edited by Cedric Sandford, 126-41. Bath: Fiscal Publications, 1995.
14. Heij, Gitte. "Costs of Compliance: The Taxpayers' Hidden Tax Burden." Asia-Pacific Tax Bulletin 1 No. 1 (January, 1995): 22-4.
15. Hite, Peggy A., and Adrian J. Sawyer. "A Comparison of Compliance Cost Estimates for the Tax Systems in the United States and New Zealand." Bulletin for International Fiscal Documentation 51 No. 2 (February, 1997): 93-7.
16. Internal Revenue Service. Annual Data Book. Publication 55B. Washington: IRS, 1997.
17. Johnston, Kenneth Stanton. Corporations' Federal Income Tax Compliance Costs: A Study of Small, Medium-size, and Large Corporations. Bureau of Business Research Monograph No. 110. Columbus: Ohio State University, 1963.
18. National Audit Office of the UK. HM Customs and Excise: Cost to Business of Complying with VAT Requirements. London: HMSO, 1994.
19. Pope, Jeff. "The Compliance Costs of Major Taxes in Australia." In Tax Compliance Costs Measurement and Policy, edited by Cedric Sandford, 101-25. Bath: Fiscal Publications, 1995.
20. Pope, Jeff, Richard Fayle, and Dong-Ling Chen. The Compliance Costs of Companies' Income Taxation in Australia. Research Study No. 23. Sydney: Australian Tax Research Foundation, 1994.
21. Reserve Bank of Australia. Bulletin (August 1995). Sydney: Reserve Bank of Australia.
22. Sandford, Cedric, Michael Godwin, Peter Hardwick, and M. I. Butterworth. Costs and Benefits of VAT. London: Heinemann, 1981.
23. Sandford, Cedric, Michael Godwin, and Peter Hardwick. Administrative and Compliance Costs of Taxation. Bath: Fiscal Publications, 1989.
24. Sandford, Cedric. Tax Compliance Costs Measurement and Policy. Bath: Fiscal Publications, 1995.
25. Slemrod, Joel. "The Simplification Potential of Alternatives to Income Tax." Tax Note 66 (February, 1995): 1331-8.
26. Slemrod, Joel, and Marsha Blumenthal. "The Income Tax Compliance Cost of Big Business." Public Finance Quarterly 24 No. 4 (October, 1996): 411-38.
27. Slemrod, Joel, and Nikki Sorum. "The Compliance Cost of the U.S. Individual Income Tax System." National Tax Journal 37 No. 4 (December, 1984): 461-74.
28. Smith, Adam. An Inquiry into the Nature and Causes of the Wealth of Nations. (1947 edition), London: Dent, 1776.
29. Vaillancourt, François. "The Compliance Costs of Taxes on Businesses and Individuals: A Review of the Evidence." Public Finance 42 No. 3 (September, 1987): 395-413.
30. Vaillancourt, François. The Administrative and Compliance Costs of Personal Income Tax and Payroll Tax System in Canada, 1986. Canadian Tax Paper No. 86. Toronto: Canadian Tax Foundation, 1989.
31. Woellner, Robin, Simon Gaylard, Margaret McKerchar, Michael Walpole, Cynthia Coleman, and Julie Zetler. "Once More into the Breach . . . A Study of Comparative Compliance Costs Under the 1936 and 1997 Acts: Progress Report." In Tax Administration - facing the Challenges of the Future, edited by Chris Evans and Abe Greenbaum, 195-216. Sydney: Prospect Media, 1998.
32. Yellow Pages Australia, Small Business Index. Working Over Time: A National Survey of the Paperwork Burden on Small Business. Canberra: Small Business Deregulation Task, 1994.