This article explores the tax compliance costs — those costs incurred by taxpayers or third parties, such as businesses, in meeting the requirements laid upon them in complying with a given structure and level of tax — that New Zealand could expect to encounter if a capital gains tax (CGT)...

The structure of this general chapter follows the structure of the conference upon which this book is based. At that conference, questions related to eight broad areas of tax compliance (ranging from issues surrounding the tax gap, through information exchange and cooperative compliance, and on...

Historically, the tax authority in Australia, the Australian Taxation Office (ATO), took a somewhat negative attitude towards tax gap measurement. This attitude, which has changed over the last few years, was largely predicated upon the perceived unreliability of tax gap estimation...

This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to comply with tax obligations (including tax...