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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 …
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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 …
Persistent link: https://www.econbiz.de/10013031588
Financial accounting affords considerable discretion to firms in aggregating internal information for external dissemination, yet little evidence exists about the consequences of such aggregation. We examine a central operational effect by studying whether withholding disaggregated cost...
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