The Compliance Costs of Taxes on Businesses and Individuals: A Review of the Evidence
This 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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Volume (Year): 42 (1987)
Issue (Month): 3 ()
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