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Economic Affairs
Volumn 21, Issue 2, 2001, Pages 5-9
The operating costs of taxation: A review of the research
(1)
Evans, C
a
a
UNIVERSITY OF NEW SOUTH WALES
(
Australia
)
Author keywords
[No Author keywords available]
Indexed keywords
COST; INDUSTRIAL REGULATION; TAX SYSTEM;
EID
:
0035015466
PISSN
:
02650665
EISSN
:
None
Source Type
:
Journal
DOI
:
10.1111/1468-0270.00286
Document Type
:
Article
Times cited : (
8
)
References (
8
)
1
0004918664
Bath: Fiscal Publications, has noted
(2000)
Why Tax Systems Differ: A Comparative Study of the Political Economy of Taxation
, pp. 138
Sandford, C.
1
2
0004159982
Bath: Fiscal Publications
(1989)
Administrative and Compliance Costs of Taxation
, pp. 10
Sandford, C.
1
Godwin, M.
2
Hardwick, P.
3
3
0004963707
(2001)
The Researchers Are Using a Combination of Approaches to Quantify the Psychological Costs of the Taxation System, Including Adaptation of Health Studies Work and Analysis of Legal 'Pain and Suffering' Compensation Cases
Woellner, R.
1
Coleman, C.
2
Mckerchar, M.
3
Walpole, M.
4
Zetler, J.
5
4
0003529890
Bureau of Business Research Monograph No. 110, Columbus, OH: Ohio State University
(1963)
Corporations' Federal Income Tax Compliance Costs: A Study of Small, Medium-Size and Large Corporations
Johnston, K.
1
5
0003630402
Canberra: AGPS
(1997)
A Report Into Taxpayer Costs of Compliance
Evans, C.
1
Ritchie, K.
2
Tran-Nam, B.
3
Walpole, M.
4
6
0004265321
London: Heinemann; and National Audit Office of the UK
(1981)
Costs and Benefits of VAT
Sandford, C.
1
Godwin, M.
2
Hardwick, P.
3
Butterworth, M.
4
7
0344772786
London: Macmillan
(1998)
Controlling the Regulators: Compliance Cost Assessment in UK Central Government
, pp. 9
Boden, R.
1
Froud, J.
2
Ogus, A.
3
Stubbs, P.
4
8
0003537759
Sydney: Australian Tax Research Foundation
(1999)
Compliance Cost Control: A Review of Tax Impact Statements in the OECD
Evans, E.
1
Walpole, M.
2
* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.
