This chapter considers key aspects of that literature. It starts (in Section 2) by explaining what is usually meant by the term “operating costs” and discussing some of the conceptual issues that arise. It then reviews (in Section 3) the research that has taken place on this topic, including...

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...

Small firms suffer far more than large firmsSuccessive 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...

As administrative burden’s reduction (AB) is of crucial importance in order to ensure competitive conditions for national economies, measurement standardization and objectivity is a key component for the implementation of good regulation principles and administrative cost reduction....