Mathieu, Laurence; Waddams Price, Catherine M.; Antwi, … - In: Applied economics 42 (2010) 1/3, pp. 351-368
transferring many tasks from bureaucrats. One such example is tax compliance where self-assessment (SA) has raised concerns that … compliance burden and its components for individuals who might be expected to incur high compliance costs because they pay tax on … increased by less than 25%. Compliance costs are regressive, but do not impinge disproportionately on the elderly. The …