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

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  • Hudson, John
  • Godwin, Michael

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File URL: http://www.sciencedirect.com/science/article/B6V76-409634G-2/2/a893d17c6eaa2d19a04b6682465cd712
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Bibliographic Info

Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 77 (2000)
Issue (Month): 1 (July)
Pages: 29-44

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Handle: RePEc:eee:pubeco:v:77:y:2000:i:1:p:29-44

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Web page: http://www.elsevier.com/locate/inca/505578

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References

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  1. Seltzer, David R., 1997. "Federal Income Tax Compliance Costs: A Case Study of Hewlett-Packard Company," National Tax Journal, National Tax Association, vol. 50(3), pages 487-93, September.
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Cited by:
  1. Eichfelder, Sebastian, 2013. "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research 146, arqus - Arbeitskreis Quantitative Steuerlehre.
  2. repec:ind:nipfwp:09 is not listed on IDEAS
  3. Das-Gupta, Arindam, 2004. "Compliance cost of the personal income tax in India, 2000-01: Preliminary estimates," Working Papers 04/9, National Institute of Public Finance and Policy.
  4. Das-Gupta, Arindam, 2004. "The Income tax compliance cost of corporations in India, 2000-01," Working Papers 04/8, National Institute of Public Finance and Policy.
  5. repec:ind:nipfwp:08 is not listed on IDEAS

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