We analyze the compliance costs of individual taxpayers resulting from the German income tax. Using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpayers. Taxable income and the demand for external...

A Value Added Tax (VAT) is seen as critical in providing the tax revenue base for governments, especially developing nations. However, prior research about VAT compliance costs has largely occurred in developed nations and has generally excluded psychological and corruption costs. This article...

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...

Due to empirical research, tax and accounting compliance costs are a considerable burden for private businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. This paper investigates the impact of both aspects on the estimated cost burden. I...

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...

Emission trading has become recently more and more import in environmental regulation. In the context of controlling greenhouse gas emissions, the directive on a Europewide trading scheme for large immobile sources may be perceived as one of the most important milestones in recent years. Prior...

Higher compliance costs for a value-added tax (VAT) through excessive government regulations are often portrayed as one of the important factors that affect small and medium enterprises (SME), resulting in potentially significant non-compliance and under representation in terms of their...

This reports presents evidence on the compliance costs of medium-sized businesses based on a survey conducted by the Office of Tax Policy Research. The survey attempts to measure the size and composition of compliance costs and to identify firm characteristics that affect these costs. Our...

Successive governments have promised to reduce business red tape, whilst doing nothing about it. In fact, with regard to the tax system, ever-greater numbers of taxes and ever-greater complexity have increased burdens on businesses by turning firms into unpaid tax collectors.Research into the...