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Volumn 23, Issue 6, 2005, Pages 635-656

PAYE-NIC compliance costs: Empirical evidence from the UK SME economy

Author keywords

Benefits; Compliance costs; Pay As You Earn; Small and medium sized enterprises; Taxation

Indexed keywords


EID: 28944438121     PISSN: 02662426     EISSN: None     Source Type: Journal    
DOI: 10.1177/0266242605057656     Document Type: Review
Times cited : (26)

References (27)
  • 2
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    • 'Perception or Reality?: The Effects of Employment Rights on Small Firms'
    • Seminar Paper. Sheffield: SBS Kingston University
    • Blackburn, R. A. and Hart, M. (2001) 'Perception or Reality?: The Effects of Employment Rights on Small Firms', Seminar Paper. Sheffield: SBS Kingston University.
    • (2001)
    • Blackburn, R.A.1    Hart, M.2
  • 5
    • 20444455450 scopus 로고    scopus 로고
    • 'The Regulatory Burdens of Small Business: A Literature Review'
    • Research Monograph, The Small Business Service Research Series, URN 02/ 1378
    • Chittenden, F., Kauser, S. and Poutziouris, P. (2002) "The Regulatory Burdens of Small Business: A Literature Review', Research Monograph, The Small Business Service Research Series, URN 02/1378.
    • (2002)
    • Chittenden, F.1    Kauser, S.2    Poutziouris, P.3
  • 6
    • 28944452268 scopus 로고    scopus 로고
    • "The Impact of Tax Regulation on Small Firms in the UK, USA, EU and Australia and New Zealand'
    • Chittenden, F., Kauser, S. and Poutziouris, P. (2003) "The Impact of Tax Regulation on Small Firms in the UK, USA, EU and Australia and New Zealand', International Small Business Journal 21(1): 85-106.
    • (2003) International Small Business Journal , vol.21 , Issue.1 , pp. 85-106
    • Chittenden, F.1    Kauser, S.2    Poutziouris, P.3
  • 16
    • 28944453898 scopus 로고    scopus 로고
    • 'Boosting Investment and Growth for Small Businesses'
    • Inland Revenue URL
    • Inland Revenue (2001a) 'Boosting Investment and Growth for Small Businesses', URL: http://www.inlandrevenue.gov.uk
    • (2001)
  • 17
    • 28944454024 scopus 로고    scopus 로고
    • 'Regulatory Impact Assessment: Payroll Services (Electronic End of Year Filing of Employer Returns)'
    • Inland Revenue URL
    • Inland Revenue (2001b) 'Regulatory Impact Assessment: Payroll Services (Electronic End of Year Filing of Employer Returns)', URL: http:// www.inlandrevenue.gov.uk/ria/payroll-services.pdf
    • (2001)
  • 18
    • 0005867974 scopus 로고
    • 'Tax Policy: A Survey'
    • Kay, J. A. (1990) 'Tax Policy: A Survey', The Economic Journal 100(399): 18-75.
    • (1990) The Economic Journal , vol.100 , Issue.399 , pp. 18-75
    • Kay, J.A.1
  • 20
    • 0032697298 scopus 로고    scopus 로고
    • 'Modelling the Impact of Taxation on the Small Business Economy: The NatWest MBS Tax Index for the Self-Employed, Sole-Traders and Partnerships'
    • Poutziouris, P., Chittenden, F. and Michaelas, N. (1999) 'Modelling the Impact of Taxation on the Small Business Economy: The NatWest MBS Tax Index for the Self-Employed, Sole-Traders and Partnerships', Environment and Planning C: Government and Policy 17(5): 577-92.
    • (1999) Environment and Planning C: Government and Policy , vol.17 , Issue.5 , pp. 577-592
    • Poutziouris, P.1    Chittenden, F.2    Michaelas, N.3
  • 21
    • 0043197607 scopus 로고
    • Bath: Centre for Fiscal Studies University of Bath
    • Sandford, C. (1973) Hidden Costs of Taxation. Bath: Centre for Fiscal Studies, University of Bath.
    • (1973) Hidden Costs of Taxation
    • Sandford, C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.