Tax compliance costs: Cost burden and cost reliability
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More about this item
Keywords
compliance cost measurement; cost measurement error; cost drivers; non-response bias; temporal framing; e-filing; e-government;All these keywords.
JEL classification:
- C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fields
This paper has been announced in the following NEP Reports:- NEP-IUE-2017-01-01 (Informal and Underground Economics)
- NEP-PUB-2017-01-01 (Public Finance)
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