Collard, David; Godwin, Michael - In: Fiscal Studies 20 (1999) 4, pp. 423-449
This paper, based upon research financed by the Inland Revenue and the Contributions Agency of the DSS, presents calculations of the compliance costs for employers of PAYE and National Insurance in 1995-96. Total costs are estimated to have been of the order of £1.3 billion. The costs are very...
