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...

This paper considers a simple model where a firm must make sunk investments in long-lived assets in order to produce output, there are constant returns to scale within each period, and the replacement cost of assets is weakly falling over time. It is shown that, so long as demand is weakly...

As documented by empirical research, tax compliance costs are a considerable burden for private businesses. However, cost estimates may be biased due to survey non-response and questionnaire framing effects. This paper investigates the impact of both aspects on cost estimates. We do not find...

We provide several new characterizations of well known cost sharing methods (CSMs) as maxima of linear (or convex) functionals. For the Shapley-Shubik method the characterization has an interpretation in terms of randomly ordered agents choosing their most preferred CSM, while the...

Affordable energy is one of the objectives of EU's energy policy. This goal has been challenged by many factors inuencing energy prices and costs such as developments in global energy markets, the EU ETS and the promotion of renewables. Analysing energy costs (prices times quantity) instead of...

We examine drivers of cost overruns in Norwegian development projects in the oil and gas sector. The multivariate longitudinal econometric analysis employs a unique and detailed dataset consisting of 80 different projects between 2000 and 2015. Among the significant results, we find that the...