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Income Taxes and Compliance Costs: How Are They Related?

Author

Listed:
  • Rosemary Marcuss
  • George Contos
  • John Guyton
  • Patrick Langetieg
  • Allen Lerman
  • Susan Nelson
  • Brenda Schafer
  • Melissa Vigil

Abstract

This paper examines the relationship between tax complexity and income tax compliance costs through the development and use of econometric models based on a mix of survey and tax administration data. The models are used to analyze compliance cost differences in taxpayer characteristics and return complexity.

Suggested Citation

  • Rosemary Marcuss & George Contos & John Guyton & Patrick Langetieg & Allen Lerman & Susan Nelson & Brenda Schafer & Melissa Vigil, 2013. "Income Taxes and Compliance Costs: How Are They Related?," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(4), pages 833-854, December.
    • Handle: RePEc:ntj:journl:v:66:y:2013:i:4:p:833-854
    DOI: 10.17310/ntj.2013.4.03
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    References listed on IDEAS

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    1. Joel Slemrod, 2001. "A General Model of the Behavioral Response to Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(2), pages 119-128, March.
    2. Eichfelder, Sebastian & Schorn, Michael, 2009. "Tax compliance costs: a business administration perspective," Discussion Papers 2009/3, Free University Berlin, School of Business & Economics.
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    Cited by:

    1. Jagrič Timotej & Lešnik Tomaž & Grbenic Stefan O. & Jagrič Vita, 2019. "The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries," Naše gospodarstvo/Our economy, Sciendo, vol. 65(4), pages 27-34, December.
    2. 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.
    3. David Burgherr, 2021. "The costs of administering a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 677-697, September.
    4. Sebastian Eichfelder & François Vaillancourt, 2014. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española / Review of Public Economics, IEF, vol. 210(3), pages 111-148, September.
    5. Nihal Bayraktar, 2016. "Tax simplification and tax efficiency," EcoMod2016 9100, EcoMod.
    6. Syon P. Bhanot, 2021. "Good for you or good for us? A field experiment on motivating citizen behavior change," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 4(1).
    7. Kiridaran Kanagaretnam & Jimmy Lee & Chee Yeow Lim & Gerald Lobo, 2018. "Societal trust and corporate tax avoidance," Review of Accounting Studies, Springer, vol. 23(4), pages 1588-1628, December.

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