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Compliance cost estimates: Survey non-response and temporal framing effects

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  • Eichfelder, Sebastian
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    Due to empirical research, tax and accounting compliance costs are a considerable burden for private businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. This paper investigates the impact of both aspects on the estimated cost burden. I do not find significant evidence for a non-response bias. By contrast, my results indicate that framing effects regarding the temporal dimension of cost measurement (temporal framing effects) might alter cost estimates by up to 68 percent downwards (respectively 211 percent upwards). There is also evidence that temporal framing effects are more relevant for small self-employed businesses with limited information capacities and accounting obligations as well as for internal cost burdens.

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    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 146.

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    Date of creation: 2013
    Handle: RePEc:zbw:arqudp:146
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    1. 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.
    2. 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.
    3. Robyn Pilcher & Graeme Dean, 2009. "Consequences and Costs of Financial Reporting Compliance for Local Government," European Accounting Review, Taylor & Francis Journals, vol. 18(4), pages 725-744.
    4. Eva Labro & Mario Vanhoucke, 2008. "Diversity in Resource Consumption Patterns and Robustness of Costing Systems to Errors," Management Science, INFORMS, vol. 54(10), pages 1715-1730, October.
    5. repec:bla:joares:v:36:y:1998:i:2:p:365-378 is not listed on IDEAS
    6. 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, April.
    7. 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.
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