The Compliance Costs of Taxes on Businesses and Individuals: A Review of the Evidence
AbstractThis 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.
Download InfoTo our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
Bibliographic InfoArticle provided by in its journal Public Finance = Finances publiques.
Volume (Year): 42 (1987)
Issue (Month): 3 ()
Contact details of provider:
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Bird, Richard & Vaillancourt, François, 1998.
"Décentralisation financière et pays en développement : concepts, mesure et évaluation,"
Société Canadienne de Science Economique, vol. 74(3), pages 343-362, septembre.
- BIRD, Richard & VAILLANCOURT, François, 1997. "Décentralisation financière et pays en dévelopement: concepts, mesure et évaluation," Cahiers de recherche 9714, Universite de Montreal, Departement de sciences economiques.
- Bird, R. & Vaillancourt, F., 1997. "Decentralisation Financiere et Pays en Developement: Concepts, Mesure et Evaluation," Cahiers de recherche 9714, Centre interuniversitaire de recherche en économie quantitative, CIREQ.
- 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Christopher F. Baum).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.