Compliance Costs for Employers: UK PAYE and National Insurance, 1995-96

Fiscal Studies

Volumn 20, Issue 4, 1999, Pages 423-449

  Collard, David ^a   Godwin, Michael ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0004963708     PISSN: 01435671     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1475-5890.1999.tb00020.x     Document Type: Article

References (9)

1. Blumenthal, M. and Slemrod, J. (1995), 'Recent tax compliance cost research in the United States', in C. T. Sandford (ed.), Tax Compliance Costs: Measurement and Policy, Bath: Fiscal Publications.
2. Collard, D. A., Godwin, M. R. and Green, S. (1998), The Tax Compliance Costs for Employers of PAYE and National Insurance in 1995-6, vols 1 and 2, Inland Revenue Economics Paper no. 3, Bath: Centre for Fiscal Studies, University of Bath.
3. Evans, C. and Walpole, M. (1999), Compliance Cost Control: A Review of Tax Impact Statements in the OECD, study no. 27, Sydney: Australian Tax Research Foundation.
4. McCulloch, J. R. (1845), A Treatise on the Principles and Practical Influence of Taxation and the Funding System, D. P. O'Brien (ed.), 1975, Edinburgh: Scottish Academic Press.
5. Sandford, C. T. (1973), The Hidden Costs of Taxation, London: Institute for Fiscal Studies.
6. _ (ed.) (1995), Tax Compliance Costs: Measurement and Policy, Bath: Fiscal Publications.
7. _, Godwin, M. and Hardwick, P. (1989), Administrative and Compliance Costs of Taxation, Bath: Fiscal Publications.
8. Smith, A. (1776), The Wealth of Nations, Everyman edition, 1910, London: Dent.
9. Treasury Committee (1999), Inland Revenue: The Government's Response to the Sixth Report of the Committee in Session 1998-9, Sixth Special Report of the Treasury Committee, London: House of Commons.