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The compliance costs of collecting direct tax in the UK:: An analysis of PAYE and National Insurance

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  • Hudson, John
  • Godwin, Michael

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  • Hudson, John & Godwin, Michael, 2000. "The compliance costs of collecting direct tax in the UK:: An analysis of PAYE and National Insurance," Journal of Public Economics, Elsevier, vol. 77(1), pages 29-44, July.
    • Handle: RePEc:eee:pubeco:v:77:y:2000:i:1:p:29-44
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    References listed on IDEAS

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    1. Joel Slemrod & Nikki Sorum, 1984. "The Compliance Cost of the U.S. Individual Income Tax System," NBER Working Papers 1401, National Bureau of Economic Research, Inc.
    2. Seltzer, David R., 1997. "Federal Income Tax Compliance Costs: A Case Study of Hewlett-Packard Company," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 487-493, September.
    3. Blumenthal, Marsha & Slemrod, Joel, 1992. "The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(2), pages 185-202, June.
    4. Seltzer, David R., 1997. "Federal Income Tax Compliance Costs: A Case Study of Hewlett-Packard Company," National Tax Journal, National Tax Association, vol. 50(3), pages 487-93, September.
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    Cited by:

    1. Verwaal, Ernst & Donkers, Bas, 2003. "Customs-Related Transaction Costs, Firm Size and International Trade Intensity," Small Business Economics, Springer, vol. 21(3), pages 257-271, November.
    2. Das-Gupta, Arindam, 2004. "The Income tax compliance cost of corporations in India, 2000-01," Working Papers 04/8, National Institute of Public Finance and Policy.
    3. Eichfelder, Sebastian, 2013. "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research 146, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Das-Gupta, Arindam, 2004. "Compliance cost of the personal income tax in India, 2000-01: Preliminary estimates," Working Papers 04/9, National Institute of Public Finance and Policy.
    5. Stamatopoulos, Ioannis & Hadjidema, Stamatina & Eleftheriou, Konstantinos, 2016. "Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece," MPRA Paper 75736, University Library of Munich, Germany.
    6. Eichfelder, Sebastian & Hechtner, Frank, 2016. "Tax compliance costs: Cost burden and cost reliability," arqus Discussion Papers in Quantitative Tax Research 212, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. repec:npf:wpaper:09 is not listed on IDEAS
    8. repec:ind:nipfwp:08 is not listed on IDEAS
    9. repec:ind:nipfwp:09 is not listed on IDEAS
    10. repec:npf:wpaper:08 is not listed on IDEAS

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