The income tax compliance cost of big business

Public Finance Review

Volumn 24, Issue 4, 1996, Pages 411-438

  Slemrod, Joel B ^a,c,d   Blumenthal, Marsha ^b,e  

^a UNIVERSITY OF MICHIGAN   (United States)

^b University of St Thomas

^c Dept of Bus Econ and Pub Policy ^*

^d UNIVERSITY OF MICHIGAN   (United States)

^e UNIVERSITY OF ST THOMAS   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0345847988     PISSN: 10911421     EISSN: None     Source Type: Journal    
DOI: 10.1177/109114219602400401     Document Type: Article

References (12)

1. Arlinghaus, Barry P., and Donald T. Anderson. 1986. The organization and operation of the tax function of large corporations: A 1986 update. The Tax Executive 38:273-92.
2. Arthur D. Little, Inc. 1988. Development of methodology for estimating taxpayer paperwork burden. Final report to the Department of Treasury, Washington, DC.
3. Blumenthal, Marsha, and Joel Slemrod. 1992. The compliance cost of the U.S. individual income tax system: A second look after tax reform. National Tax Journal 45 (June): 185-202.
4. _. 1995. The compliance cost of taxing foreign-source income: Its magnitude, determi-nants, and policy implications. International Tax and Public Finance 2 (May): 37-53.
5. Dun & Bradstreet Corporation. 1992. Dun's business rankings. Parsippany, NJ: Dun & Bradstreet Corporation.
6. Pope, Jeff, Richard Fayle, and Dong-Ling Chen. 1991. The compliance costs of public companies' income taxation in Australia, 1986/87. Sydney, Australia: Australian Tax Research Foundation.
7. Sandford, Cedric (ed.). 1995. Tax compliance costs: Measurement and policy. Bath, UK: Fiscal Publications.
8. Sandford, Cedric, Michael Godwin, and Peter Hardwick. 1989. Administrative and compliance costs of taxation. Bath, UK: Fiscal Publications.
9. Slemrod, Joel, and Marsha Blumenthal. 1993. The income tax compliance cost of big business. Office of Tax Policy Research Working Paper No. 93-11.
10. Slemrod, Joel, and Nikki Sorum. 1984. The compliance cost of the U.S. individual income tax system. National Tax Journal 37 (March): 461-74.
11. Tait, Alan A. 1988. Value-added tax: International practice and problems. Washington, DC: International Monetary Fund.
12. U.S. General Accounting Office. 1992. IRS' efforts to improve corporate compliance. GAO/GGD-92-81BR, April 17, 1992.