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The Compliance Costs of Taxes on Businesses and Individuals: A Review of the Evidence

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  • Vaillancourt, Francois
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    Abstract

    This paper reviews the literature on the compliance costs incurred by businesses and individuals because of one or more taxes. It presents both the main characteristics, such as sample size, interview techniques, and so on, and the key findings of the nineteen studies reviewed. In general, one can conclude that simpler taxes lead to lower compliance costs.

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    Bibliographic Info

    Article provided by in its journal Public Finance = Finances publiques.

    Volume (Year): 42 (1987)
    Issue (Month): 3 ()
    Pages: 395-414

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    Handle: RePEc:pfi:pubfin:v:42:y:1987:i:3:p:395-414

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    Cited by:
    1. Bird, Richard & Vaillancourt, François, 1998. "Décentralisation financière et pays en développement : concepts, mesure et évaluation," L'Actualité Economique, Société Canadienne de Science Economique, vol. 74(3), pages 343-362, septembre.
    2. Vaillancourt, François, 1999. "Les coûts de conformité à la fiscalité des firmes et des individus : une recension des écrits," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 215-237, mars-juin.

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