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Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia

Binh Tran‐Nam · Chris Evans · Michael Walpole · Katherine Ritchie

148 citations0/0 files storedNational Tax Journal

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Taxation and Compliance Studies Economic and Fiscal Studies Taxation and Legal Issues

Abstract

The issue of tax compliance costs continues to attract public attention throughout the OECD. This is particularly true in Australia, where major tax reforms are taking place. This paper reports on an ongoing research project on federal tax compliance costs conducted by a research team from the Australian Taxation Studies Program (ATAX) of the University of New South Wales. The focus of this paper is on the methodology of estimating taxation compliance costs. Some aggregate empirical findings, based on several large-scale mail surveys of over 10,000 personal and business taxpayers, will be reported. Major differences between the Australian and U.S. tax systems, as well as comparison with results obtained in previous UK and U.S. studies, will also be highlighted.

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