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Tax compliance costs and non-filing behaviour

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  • Das-Gupta, Arindam

    ()
    (National Institute of Public Finance and Policy)

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    File URL: http://www.nipfp.org.in/working_paper/wp04_nipfp_005.pdf
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    Bibliographic Info

    Paper provided by National Institute of Public Finance and Policy in its series Working Papers with number 04/5.

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    Length: 20
    Date of creation: Jan 2004
    Date of revision:
    Handle: RePEc:npf:wpaper:04/5

    Note: Working Paper 5, 2004
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    Web page: http://www.nipfp.org.in

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    Keywords: Tax compliance cost;

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    1. Yaniv, Gideon, 1988. "Withholding and non-withheld tax evasion," Journal of Public Economics, Elsevier, vol. 35(2), pages 183-204, March.
    2. Yaniv, Gideon, 1999. "Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis," National Tax Journal, National Tax Association, vol. 52(n. 4), pages 753-64, December.
    3. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    4. Hite, Peggy A, 1989. "A Positive Approach to Taxpayer Compliance," Public Finance = Finances publiques, , vol. 44(2), pages 249-67.
    5. Brian Erard & Jonathan Feinstein, 1994. "The Role of Moral Sentiments and Audit Perceptions in Tax Compliance," Carleton Industrial Organization Research Unit (CIORU) 94-03, Carleton University, Department of Economics.
    6. Nipon Poapongsakorn & Kovit Charnvitayapong & Duangmanee Laovakul & Somchai Suksiriserekul & Bev Dahlby, 2000. "A Cost-Benefit Analysis of the Thailand Taxpayer Survey," International Tax and Public Finance, Springer, vol. 7(1), pages 63-82, February.
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