Compliance costs caused by agency action? Empirical evidence and implications for tax compliance

Research, Preprint OPEN
Eichfelder, Sebastian; Kegels, Chantal;
(2012)
  • Publisher: University of Wuppertal, Schumpeter School of Business and Economics Wuppertal
  • Subject: Tax compliance costs | H83 | Folgekosten | Steuermoral | Red tape | H25 | Belgien | Tax authority behavior | H26 | Tax administration | Finanzverwaltung | Tax compliance costs, Red tape, Tax administration, Tax compliance, Tax evasion, Tax authority behavior | Tax evasion | Tax compliance
    • jel: jel:H83 | jel:H26 | jel:H25
      ddc: ddc:330
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In this paper we analyze the effect of the tax authorities on the burden of complying with tax regulations. Using survey dat... View more
  • References (39)
    39 references, page 1 of 4

    Allers, M.A. (1994). Administrative and compliance costs of taxation and public transfers in the Netherlands. Groningen: Wolters-Noordhoff.

    Allingham, M., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3- 4), 323-338.

    Alm, J., Cherry, T., Jones, M., & McKee, M. (2010). Taxpayer information assistance services and tax compliance behavior. Journal of Economic Psychology, 31(4), 577-586.

    Alm, J., Jackson, B., & McKee, M. (1992). Institutional uncertainty and taxpayer compliance. The American Economic Review, 82(4), 1018-1026.

    Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818-860.

    Blumenthal, M., Christian, C., & Slemrod, J. (2001). Do normative appeals affect tax compliance? Evidence from a controlled experiment in Minnesota? National Tax Journal, 54(1), 125-138.

    Chittenden, F., Kauser, S., & Poutziouris, P. (2005). PAYE-NIC compliance costs: Empirical evidence from the UK SME economy. International Small Business Journal, 23(6), 635-656.

    Cullis, J.G., & Lewis, A. (1997). Why people pay taxes: From a conventional economic model to a model of social convention. Journal of Economic Psychology, 18(2-3), 305-321.

    DeLuca, D., Stilmar, S., Guyton, J., Lee, W.-L., & O´Hare, J. (2007). Aggregate estimates of small business taxpayer compliance burden. In IRS (Eds.), The IRS Research Bulletin 2007 - Proceedings IRS Research Conference (pp. 147-184). Washington D.C.: IRS.

    De Vil, G., & Kegels, C. (2002). Les charges administratives en Belgique pour l´année 2000. Planning Paper No. 92. Brussels: Federal Planning Bureau.

  • Similar Research Results (1)
  • Metrics
Share - Bookmark