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Use and Misuse of Tax Compliance Costs in Evaluating the GST

Author

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  • Binh Tran‐Nam

Abstract

This article examines the use of tax compliance costs in evaluating tax reform and seeks to demonstrate that the Government's current approach is flawed.

Suggested Citation

  • Binh Tran‐Nam, 2001. "Use and Misuse of Tax Compliance Costs in Evaluating the GST," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 34(3), pages 279-290, September.
    • Handle: RePEc:bla:ausecr:v:34:y:2001:i:3:p:279-290
    DOI: 10.1111/1467-8462.00196
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    Cited by:

    1. Giesecke, James A. & Nhi, Tran Hoang, 2010. "Modelling value-added tax in the presence of multi-production and differentiated exemptions," Journal of Asian Economics, Elsevier, vol. 21(2), pages 156-173, April.
    2. Allen Huang & Benjamin Liu, 2009. "The Goods and Services Tax (GST) and Non-Bank Lender Mortgage Costs: Empirical Evidence," Discussion Papers in Finance finance:200915, Griffith University, Department of Accounting, Finance and Economics.
    3. Allen Huang & Benjamin Liu, 2013. "The GST and mortgage costs: Australian evidence," Discussion Papers in Finance finance:201302, Griffith University, Department of Accounting, Finance and Economics.
    4. Allen Huang & Benjamin Liu, 2009. "The Goods and Services Tax (GST) and Bank Mortgage Costs: Empirical Evidence," Discussion Papers in Finance finance:200914, Griffith University, Department of Accounting, Finance and Economics.
    5. Allen Huang & Benjamin Liu, 2013. "The Impact of the Goods and Services Tax on Mortgage Costs: Evidence from Australian Mortgage Corporations," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 4(1), pages 54-65, January.

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