Compliance cost estimates: Survey non-response and temporal framing effects

Arbeitspapier

Due to empirical research, tax and accounting compliance costs are a considerable burden for private businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. This paper investigates the impact of both aspects on the estimated cost burden. I do not find significant evidence for a non-response bias. By contrast, my results indicate that framing effects regarding the temporal dimension of cost measurement (temporal framing effects) might alter cost estimates by up to 68 percent downwards (respectively 211 percent upwards). There is also evidence that temporal framing effects are more relevant for small self-employed businesses with limited information capacities and accounting obligations as well as for internal cost burdens.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: arqus Discussion Paper ; No. 146

Classification and Topics

• Classification: Wirtschaft ; Business Taxes and Subsidies including sales and value-added (VAT) ; Tax Law ; Accounting ; Auditing ; Accounting and Auditing: Government Policy and Regulation
• Subject: compliance cost measurement ; measurement error ; non-response bias ; temporal framing effect

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Eichfelder, Sebastian
• Event: Veröffentlichung
• (who): Arbeitskreis Quantitative Steuerlehre (arqus)
• (where): Berlin
• (when): 2013

Further information

• Handle: http://hdl.handle.net/10419/84884
• Last update: 10.03.2025, 11:43 AM CET