The Compliance Costs of Taxes on Businesses and Individuals: A Review of the Evidence
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- Vaillancourt, F., 1986. "The Compliance Costs of Taxes on Businesses and Individuals a Review of the Evidence," Cahiers de recherche 8655, Universite de Montreal, Departement de sciences economiques.
References listed on IDEAS
- Sandmo, Agnar, 1976. "Optimal taxation : An introduction to the literature," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 37-54.
- 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.
Citations
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Cited by:
- 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.
- Bilitis Schoonjans & Philippe Van Cauwenberge & Catherine Reekmans & Gudrun Simoens, 2011. "A Survey of Tax Compliance Costs of Flemish SMEs: Magnitude and Determinants," Environment and Planning C, , vol. 29(4), pages 605-621, August.
- Jaspal Singh & Poonam Sharma, 2010. "Compliance Cost Burden of Individual Income-Tax Assessees in India: An Empirical Study," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 35(1), pages 7-24, February.
- Vaillancourt, François, 1999. "Les coûts de conformité à la fiscalité des firmes et des individus : une recension des écrits," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 215-237, mars-juin.
- Jan Pavel, 2018. "Soukromé transakční náklady zadávání veřejných zakázek a faktory ovlivňující jejich výši [Private Transaction Costs of Procurement and Factors Affecting Their Value]," Politická ekonomie, Prague University of Economics and Business, vol. 2018(1), pages 20-34.
- Bird, Richard & Vaillancourt, François, 1998.
"Décentralisation financière et pays en développement : concepts, mesure et évaluation,"
L'Actualité Economique, Société Canadienne de Science Economique, vol. 74(3), pages 343-362, septembre.
- Bird, R. & Vaillancourt, F., 1997. "Decentralisation Financiere et Pays en Developement: Concepts, Mesure et Evaluation," Cahiers de recherche 9714, Centre interuniversitaire de recherche en économie quantitative, CIREQ.
- BIRD, Richard & VAILLANCOURT, François, 1997. "Décentralisation financière et pays en dévelopement: concepts, mesure et évaluation," Cahiers de recherche 9714, Universite de Montreal, Departement de sciences economiques.
- Vaillancourt, François & Hébert, Martine, 1990. "Les déclarations d’impôts personnels des Québécois pour l’année 1985 : qui les complète et à quel coût?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 66(2), pages 242-259, juin.
- Ephraim Kleiman, 1997. "National Price Levels: Do Taxes Matter?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 361-377, July.
- Burak Emil & Nemec Juraj, 2016. "Main Factors Determining the Slovak Tax System Performance," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 9(2), pages 185-197, December.
- Juraj Nemec & Ladislav Pompura & Vladimír Šagát, 2015. "Administrative Costs of Taxation in Slovakia," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(2), pages 51-61.
- Jan Pavel & Leoš Vítek, 2015. "Vyvolané náklady daňového systému v ČR [Compliance Costs of the Czech Tax System]," Politická ekonomie, Prague University of Economics and Business, vol. 2015(3), pages 317-330.
- 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.
- Eichfelder, Sebastian & Vaillancourt, François, 2014. "Tax compliance costs: A review of cost burdens and cost structures," arqus Discussion Papers in Quantitative Tax Research 178, arqus - Arbeitskreis Quantitative Steuerlehre.
- Ephraim Kleiman, 1997. "National Price Levels: Do Taxes Matter?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 361-377, July.
- Žiga Kotnik & Maja Klun & Renata Slabe-Erker, 2020. "Identification of the Factors That Affect the Environmental Administrative Burden for Businesses," Sustainability, MDPI, vol. 12(16), pages 1-15, August.
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