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Tax compliance costs and non-filing behaviour

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Author Info
Das-Gupta, Arindam () (National Institute of Public Finance and Policy)
Abstract

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File URL: http://www.nipfp.org.in/working_paper/wp04_nipfp_005.pdf
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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
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Handle: RePEc:npf:wpaper:04/5

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

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Related research
Keywords: Tax compliance cost;

References listed on IDEAS
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  1. 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. [Downloadable!] (restricted)
  2. Joel Slemrod, 1998. "A General Model of the Behavioral Response to Taxation," NBER Working Papers 6582, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  3. Hite, Peggy A, 1989. "A Positive Approach to Taxpayer Compliance," Public Finance = Finances publiques, , vol. 44(2), pages 249-67.
  4. Yaniv, Gideon, 1988. "Withholding and non-withheld tax evasion," Journal of Public Economics, Elsevier, vol. 35(2), pages 183-204, March. [Downloadable!] (restricted)
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