Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/104539
Authors: 
Eichfelder, Sebastian
Vaillancourt, François
Year of Publication: 
2014
Series/Report no.: 
Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 178
Abstract: 
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 businesses, large businesses) and the composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs, other monetary expenses), different taxes (e.g. income tax, value added tax) and different activities like tax accounting and tax planning. In addition, we give a short review of the most important compliance cost drivers and discuss the underlying causes of tax complexity and compliance costs.
Subjects: 
tax compliance costs
cost structures
cost burdens
cost drivers
JEL: 
H21
H24
H25
Document Type: 
Working Paper

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