Mathieu, Laurence; Waddams Price, Catherine M.; Antwi, … - In: Applied economics 42 (2010) 1/3, pp. 351-368
Governments are committed to reducing the regulatory burden on business and individuals, while at the same time transferring many tasks from bureaucrats. One such example is tax compliance where self-assessment (SA) has raised concerns that such transfers may place a particularly heavy burden on...
