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5. Complexity, Compliance Costs, and Tax Evasion
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5. Complexity, Compliance Costs, and Tax Evasion (1989)5. Complexity, Compliance Costs, and Tax …Towards the Development of a Tax System Complexity Index (2014)Towards the Development of a …Taxpayer Compliance: Setting New Agendas for Research (1991)Taxpayer Compliance: Setting …Who profits from taxpayer confusion? (1989)Who profits from taxpayer con…An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The Delphi method as a research tool: an example, design considerations and applications (2004)Handbook on Constructing Composite Indicators: Methodology and User Guide (2008)Tax Compliance Challenge Through Taxpayers' Typology (2022)An Exploration in the Theory of Optimum Income Taxation (1971)Audit Classes and Tax Enforcement Policy (1987)Equilibrium Enforcement and Compliance in the Presence of Tax Practitioners (1991)Tax Advice and Reporting under Uncertainty: Theory and Experimental Evidence* (1996)Crime and Punishment: An Economic Approach (1968)The Optimum Enforcement of Laws (1970)Income tax evasion: a theoretical analysis (1972)A Public Management Road Less Travelled: Clients as Co‐producers of Public Services (1998)Why Do Public-Sector Clients Coproduce? (2002)The Economic Psychology of Tax Behaviour (2007)
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  • 1991Taxpayer Compliance: Setting New Agendas for Research62 cited
  • 1989Who profits from taxpayer confusion?55 cited
  • 2014Towards the Development of a Tax System Complexity Index51 cited

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