Compliance costs -- The cost of paying tax

Michael Godwin

Omega, 1978, vol. 6, issue 5, 389-398

Abstract: Compliance costs are the costs which taxpayers and others incur in meeting obligations imposed under tax legislation. The following paper reviews the existing body of research into these costs, considers the methodological problems revealed by research, and assesses the significance of compliance costs to public policy.

Date: 1978
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