-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 …

the Ordinary Least Square (OLS) method. The study revealed that three major categories of manufacturing costs affect the … overall productivity of manufacturing companies; viz, raw materials, labour and overhead costs. This study established that … the ability or inability of manufacturing companies to properly control and minimize these costs has a direct bearing on …

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 …