Compliance cost estimates: Survey non-response and temporal framing effects
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References listed on IDEAS
- Peter Iliev, 2010. "The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices," Journal of Finance, American Finance Association, vol. 65(3), pages 1163-1196, June.
- Owen O'Donnell & Eddy van Doorslaer & Adam Wagstaff & Magnus Lindelow, 2008. "Analyzing Health Equity Using Household Survey Data : A Guide to Techniques and Their Implementation," World Bank Publications, The World Bank, number 6896.
- Robyn Pilcher & Graeme Dean, 2009. "Consequences and Costs of Financial Reporting Compliance for Local Government," European Accounting Review, Taylor & Francis Journals, pages 725-744.
- Sophie Hoozée & Lea Vermeire & Werner Bruggeman, 2012. "The Impact of Refinement on the Accuracy of Time-driven ABC," Abacus, Accounting Foundation, University of Sydney, vol. 48(4), pages 439-472, December.
- 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, pages 29-44.
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- repec:bla:joares:v:36:y:1998:i:2:p:365-378 is not listed on IDEAS
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- 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.
- Sebastian Eichfelder & François Vaillancourt, 2014. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española, IEF, pages 111-148.
More about this item
Keywordscompliance cost measurement; measurement error; non-response bias; temporal framing effect;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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