IDEAS home Printed from https://ideas.repec.org/p/uwa/wpaper/93-25.html
   My bibliography  Save this paper

The Compliance Costs of Taxation in Australia and Tax Simplification

Author

Listed:
  • J. Pope
  • R. Fayle

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
  • Handle: RePEc:uwa:wpaper:93-25
    as

    Download full text from publisher

    File URL: https://ecompapers.biz.uwa.edu.au/paper/PDF%20of%20Discussion%20Papers/1993/93-25%20Pope%2C%20J%20%26%20Fayle%2C%20R.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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. Unknown, 1989. "Task Force Report: Major Conclusions," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 4(4), pages 1-2.
    3. J. Pope & C. Dongling, 1993. "Determinants of the Time Taken to Deal with Personal Income Tax Affairs in Australia," Economics Discussion / Working Papers 93-11, The University of Western Australia, Department of Economics.
    4. Joel Slemrod, 1989. "The Return To Tax Simplification: an Econometric Analysis," Public Finance Review, , vol. 17(1), pages 3-27, January.
    5. Unknown, 1989. "Secretary/Treasurer'S Report: 1988," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 21(1), pages 1-4, July.
    6. anonymous, 1989. "Change in reporting requirements," Federal Reserve Bulletin, Board of Governors of the Federal Reserve System (U.S.), issue Jan, pages 1-19.
    7. Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-178, Winter.
    8. J. Pope, 1989. "The Compliance Costs of Personal Income Taxation - a Review of the Lessons," Economics Discussion / Working Papers 89-03, The University of Western Australia, Department of Economics.
    9. Unknown, 1989. "Saea Editor'S Report, February 1989," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 21(1), pages 1-2, July.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sofie De Schoenmaker & Philippe Van Cauwenberge & Heidi Vander Bauwhede, 2014. "Effects of local fiscal policy on firm profitability," The Service Industries Journal, Taylor & Francis Journals, vol. 34(16), pages 1289-1306, December.
    2. John Freebairn, 1995. "Reconsidering the Marginal Welfare Cost of Taxation," The Economic Record, The Economic Society of Australia, vol. 71(2), pages 121-131, June.
    3. 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.
    4. 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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    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. Hastings, S. & Coleman M., 1992. "Women workers and unions in Europe: an analysis by industrial sector," ILO Working Papers 992921933402676, International Labour Organization.
    3. Ellen Dulberger, 1993. "Sources of Price Decline in Computer Processors: Selected Electronic Components," NBER Chapters, in: Price Measurements and Their Uses, National Bureau of Economic Research, Inc.
    4. Wesselink B., 1996. "Monitoring guidelines for semi-formal financial institutions active in small enterprise finance," ILO Working Papers 993138863402676, International Labour Organization.
    5. Abreu, Denise A. & Riberas, Zulma T., 2008. "General Overview of the NASS Objective Yield and Objective Measurement Programs," NASS Research Reports 235073, United States Department of Agriculture, National Agricultural Statistics Service.
    6. repec:ags:unassr:235073 is not listed on IDEAS
    7. J. Pope & C. Dongling, 1993. "Determinants of the Time Taken to Deal with Personal Income Tax Affairs in Australia," Economics Discussion / Working Papers 93-11, The University of Western Australia, Department of Economics.
    8. Nora Paulus & Patrice Pieretti & Benteng Zou, 2021. "Is a Dynamic Approach to Tax Games Relevant?," Annals of Economics and Statistics, GENES, issue 144, pages 113-138.
    9. Alvaro Pereira & João Jalles & Martin Andresen, 2012. "Structural change and foreign direct investment: globalization and regional economic integration," Portuguese Economic Journal, Springer;Instituto Superior de Economia e Gestao, vol. 11(1), pages 35-82, April.
    10. Kaplanoglou, Georgia & Newbery, David Michael, 2003. "Indirect Taxation in Greece: Evaluation and Possible Reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(5), pages 511-533, September.
    11. Donald Bruce & William Fox & Matthew Murray, 2003. "To Tax Or Not To Tax? The Case Of Electronic Commerce," Contemporary Economic Policy, Western Economic Association International, vol. 21(1), pages 25-40, January.
    12. Louis Kaplow, 2011. "An Optimal Tax System," NBER Working Papers 17214, National Bureau of Economic Research, Inc.
    13. Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2018. "Optimal taxation and public provision for poverty reduction," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 64-98, February.
    14. Joong-Ho Kook & Seok Gyu Choi, 2022. "A Comparative Study of Household Consumption Patterns and Optimal Commodity Tax Rates between Korea and Japan," Korean Economic Review, Korean Economic Association, vol. 38, pages 479-507.
    15. Ray, Ranjan, 1993. "Optimal Demogrants and Taxes in a Federal Welfare State," Journal of Population Economics, Springer;European Society for Population Economics, vol. 6(3), pages 199-214.
    16. Gian Maria Milesi-Ferretti & Nouriel Roubini, 1995. "Growth Effects of Income and Consumption Taxes: Positive and Normative Analysis," Working Papers 95-18, New York University, Leonard N. Stern School of Business, Department of Economics.
    17. Kalina Koleva, 2005. "Seeking for an optimal tax administration: the efficiency costs’ approach [A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience]," Post-Print halshs-00195354, HAL.
    18. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 117-133, March.
    19. Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2023. "Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises," SAGE Open, , vol. 13(2), pages 21582440231, June.
    20. Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
    21. Zhiyong An, 2015. "A Note on Voting over Taxes with Tax Avoidance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(3), pages 407-414, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uwa:wpaper:93-25. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sam Tang (email available below). General contact details of provider: https://edirc.repec.org/data/deuwaau.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.