Arbeitspapier
Tax compliance costs: A review of cost burdens and cost structures
Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small businesses, large businesses) and the composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs, other monetary expenses), different taxes (e.g. income tax, value added tax) and different activities like tax accounting and tax planning. In addition, we give a short review of the most important compliance cost drivers and discuss the underlying causes of tax complexity and compliance costs.
- Language
-
Englisch
- Bibliographic citation
-
Series: arqus Discussion Paper ; No. 178
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Business Taxes and Subsidies including sales and value-added (VAT)
- Subject
-
tax compliance costs
cost structures
cost burdens
cost drivers
- Event
-
Geistige Schöpfung
- (who)
-
Eichfelder, Sebastian
Vaillancourt, François
- Event
-
Veröffentlichung
- (who)
-
Arbeitskreis Quantitative Steuerlehre (arqus)
- (where)
-
Berlin
- (when)
-
2014
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Eichfelder, Sebastian
- Vaillancourt, François
- Arbeitskreis Quantitative Steuerlehre (arqus)
Time of origin
- 2014
Other Objects (12)
Tax compliance costs: A review of cost burdens and cost structures
Tax compliance costs: Cost burden and cost reliability
An emperical analysis of cost structures and cost behavior
Endogenous Costs and Price-Cost Margins
Endogenous Costs and Price-Cost Margins
Operating costs of real estate : models and cost indicators for a holistic cost planning
Individual travel cost method and flow fixed costs
The Cost of Regulatory Compliance in the United States
The hidden burden of the income tax: Compliance costs of German individuals
cost
COST*
cost
Tax compliance costs: A review of cost burdens and cost structures
Tax compliance costs: Cost burden and cost reliability
An emperical analysis of cost structures and cost behavior
Endogenous Costs and Price-Cost Margins
Endogenous Costs and Price-Cost Margins
Operating costs of real estate : models and cost indicators for a holistic cost planning
Individual travel cost method and flow fixed costs
The Cost of Regulatory Compliance in the United States
The hidden burden of the income tax: Compliance costs of German individuals
cost
COST*
cost
Tax compliance costs: A review of cost burdens and cost structures
Tax compliance costs: Cost burden and cost reliability
An emperical analysis of cost structures and cost behavior
Endogenous Costs and Price-Cost Margins
Endogenous Costs and Price-Cost Margins
Operating costs of real estate : models and cost indicators for a holistic cost planning
Individual travel cost method and flow fixed costs
The Cost of Regulatory Compliance in the United States
The hidden burden of the income tax: Compliance costs of German individuals
cost
COST*