Das-Gupta, Arindam - 2003
Compliance Costs in Developed Countries varied between 3.91 percent of tax revenue in the UK in 1986-87 to between 7.9 to 10.8 percent in Australia in the 1990s. Compliance costs are incurred by taxpayers but also third parties who collect taxes (e.g. tax withholders) or who are required to...