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Compliance cost of the personal income tax in India, 2000-01: Preliminary estimates

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  • Das-Gupta, Arindam

    () (National Institute of Public Finance and Policy)

Abstract

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  • 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.
  • Handle: RePEc:npf:wpaper:04/9
    Note: Working Paper 9, 2004
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    File URL: http://www.nipfp.org.in/working_paper/wp04_nipfp_009.pdf
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    References listed on IDEAS

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    1. Jeff Pope, 1993. "The Compliance Costs of Taxation in Australia and Tax Simplification: The Issues," Australian Journal of Management, Australian School of Business, vol. 18(1), pages 69-89, June.
    2. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
    3. Joel Slemrod & Shlomo Yitzhaki, 1996. "The Costs of Taxation and the Marginal Efficiency Cost of Funds," IMF Staff Papers, Palgrave Macmillan, vol. 43(1), pages 172-198, March.
    4. Pitt, Mark M & Slemrod, Joel, 1989. "The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns," American Economic Review, American Economic Association, vol. 79(5), pages 1224-1232, December.
    5. J. Pope & R. Fayle, 1993. "The Compliance Costs of Taxation in Australia and Tax Simplification," Economics Discussion / Working Papers 93-25, The University of Western Australia, Department of Economics.
    6. 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.
    7. Peter Bardsley, 1995. "Simplifying the Tax Law: Some Implications for Small Business," Working Papers 1995.26, School of Economics, La Trobe University.
    8. David Collard & Michael Godwin, 1999. "Compliance costs for employers: UK PAYE and National Insurance," Fiscal Studies, Institute for Fiscal Studies, vol. 20(4), pages 423-449, December.
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    Keywords

    Tax compliance cost;

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