-in-place are reduced. We find that changes in SG&A costs separate between the two cost drivers, and that the explanatory power of … of the single-driver cost behavior model. Similar insights are obtained when we replace SG&A costs with employee … headcount or employee costs as the cost measure of interest. In all cases, we find that the cost inertia term is significantly …

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 …

true long run marginal cost of production. The result has applications both to the theory of calculating efficient prices … under cost-based regulation and to the theory of how for-profit firms use accounting data to organize and guide their …

decision theory to more fully explain both why the conventional law focuses on minimizing the risk of false-positive outcomes … and why the modern law should be crafted to minimize total probate-error risk. Decision theory suggests that, to identify … the proper goal of a decision-making process, one must compare the error costs of false-positive outcomes and false …