Tax compliance costs: A review of cost burdens and cost structures

Article, Research, Preprint English OPEN
Eichfelder, Sebastian; Vaillancourt, François;
  • Publisher: Berlin: Arbeitskreis Quantitative Steuerlehre (arqus)
  • Journal: volume 210,issue 3 September,pages111-148
  • Subject: tax compliance costs | cost drivers | tax compliance costs,cost structures,cost burdens,cost drivers | H21 | Tax compliance costs, cost structures, cost burdens, cost drivers | H25 | H24 | cost structures | cost burdens
    • jel: jel:H21 | jel:H25 | jel:H24
      ddc: ddc:330
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small business-es, large businesses) and the composition of the cost burden with re... View more
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