An annotated bibliography of tax compliance and tax compliance costs.

The complexity of a tax system can be measured by the costs of private taxpayers and businesses in complying with the tax law. According to the empirical literature tax compliance costs are strongly correlated with the source and the amount of a taxpayers’ income. For that reason, these costs...

This work aims to provide an update on the issue of the effects on agriculture and food of the heavy regulatory burden regarding food safety. The issue is addressed in a context of heterogeneous international sanitary requirements and multilateral and bilateral agreements. The idea of our...

Taxation has several significant excess burdens, including enforcement costs, compliance costs, and deadweight losses. Most estimates find that raising a dollar of tax revenue costs much more than a dollar. Unfortunately, commonly used public finance textbooks do not integrate these costs into...

Previous work has shown that a significant number of preference eligible goods are imported into the EU from developing countries at relatively small values and that the rate of preference utilisation of these imports are low and in many cases zero. This fact is unobserved in the aggregate...