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 …

-run asymmetric cost response to activity changes (i.e., sticky costs) as resulting from short-run managerial choices. In this paper …, we are agnostic on the theory of sticky costs. Rather, we focus on empirical tests of cost stickiness. We show that past … decisions on cost structure, which determine the magnitude of costs controllable in the short-term, induce non-stationarity in …