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Tax Compliance Costs: Research Methodology and Empirical Evidence From Australia

Author

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  • Tran-Nam, Binh
  • Evans, Chris
  • Walpole, Michael
  • Ritchie, Katherine

Abstract

The issue of tax compliance costs continues to attract public attention throughout the OECD. This is particularly true in Australia, where major tax reforms are taking place. This paper reports on an ongoing research project on federal tax compliance costs conducted by a research team from the Australian Taxation Studies Program (ATAX) of the University of New South Wales. The focus of this paper is on the methodology of estimating taxation compliance costs. Some aggregate empirical findings, based on several large-scale mail surveys of over 10,000 personal and business taxpayers, will be reported. Major differences between the Australian and U.S. tax systems, as well as comparison with results obtained in previous UK and U.S. studies, will also be highlighted.

Suggested Citation

  • Tran-Nam, Binh & Evans, Chris & Walpole, Michael & Ritchie, Katherine, 2000. "Tax Compliance Costs: Research Methodology and Empirical Evidence From Australia," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 229-252, June.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:2:p:229-52
    DOI: 10.17310/ntj.2000.2.04
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    1. Mohamed Ariff, 1997. "Compliance Costs of Corporate Income Taxation in Singapore," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(9&10), pages 1253-1268.
    2. Joel B. Slemrod & Marsha Blumenthal, 1996. "The Income Tax Compliance Cost of Big Business," Public Finance Review, , vol. 24(4), pages 411-438, October.
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