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.
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Bibliographic InfoArticle provided by in its journal Public Finance = Finances publiques.
Volume (Year): 42 (1987)
Issue (Month): 3 ()
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- 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.
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- 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.
- 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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