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Volumn 77, Issue 1, 2000, Pages 29-44

The compliance costs of collecting direct tax in the UK:: An analysis of PAYE and National Insurance

Author keywords

Compliance costs; H21; H24; Income tax

Indexed keywords


EID: 0042785843     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(99)00088-2     Document Type: Article
Times cited : (15)

References (12)
  • 1
    • 0001528388 scopus 로고
    • The compliance cost of the US individual tax system: A second look at tax reform
    • Blumenthal M., Slemrod J. The compliance cost of the US individual tax system: A second look at tax reform. National Tax Journal. 45:1992;185-202.
    • (1992) National Tax Journal , vol.45 , pp. 185-202
    • Blumenthal, M.1    Slemrod, J.2
  • 2
    • 0042696473 scopus 로고
    • Recent tax compliance cost research in the United States
    • C.T. Sandford. Bath: Fiscal Publications
    • Blumenthal M., Slemrod J. Recent tax compliance cost research in the United States. Sandford C.T. Tax Compliance Costs: Measurement and Policy. 1995;142-172 Fiscal Publications, Bath.
    • (1995) Tax Compliance Costs: Measurement and Policy , pp. 142-172
    • Blumenthal, M.1    Slemrod, J.2
  • 4
    • 0007662581 scopus 로고
    • The compliance costs of the United Kingdom tax system
    • C.T. Sandford. Bath: Fiscal Publications
    • Godwin M. The compliance costs of the United Kingdom tax system. Sandford C.T. Tax Compliance Costs: Measurement and Policy. 1995;73-100 Fiscal Publications, Bath.
    • (1995) Tax Compliance Costs: Measurement and Policy , pp. 73-100
    • Godwin, M.1
  • 6
    • 0042696467 scopus 로고    scopus 로고
    • Federal income tax compliance costs: A case study of Hewlett-Packard Company
    • Seltzer D.R. Federal income tax compliance costs: A case study of Hewlett-Packard Company. National Tax Journal. 50:1997;487-493.
    • (1997) National Tax Journal , vol.50 , pp. 487-493
    • Seltzer, D.R.1
  • 7
    • 0009109662 scopus 로고
    • The compliance cost of the US individual income tax system
    • Slemrod J., Sorum M. The compliance cost of the US individual income tax system. National Tax Journal. 37:1984;461-474.
    • (1984) National Tax Journal , vol.37 , pp. 461-474
    • Slemrod, J.1    Sorum, M.2
  • 11
    • 0000095552 scopus 로고
    • A heteroscedastic-consistent covariance matrix estimator and a direct test for heteroscedasticity
    • White H. A heteroscedastic-consistent covariance matrix estimator and a direct test for heteroscedasticity. Econometrica. 48:1980;817-838.
    • (1980) Econometrica , vol.48 , pp. 817-838
    • White, H.1
  • 12
    • 0042195355 scopus 로고
    • Administrative and compliance costs of state and local taxes
    • Wicks J., Killworth M. Administrative and compliance costs of state and local taxes. National Tax Journal. 20:1967;309-315.
    • (1967) National Tax Journal , vol.20 , pp. 309-315
    • Wicks, J.1    Killworth, M.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.