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Tax Compliance Costs: A Review of Cost Burdens and Cost Structures · Study

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ArticleTax Compliance Costs: A Review of Cost Burdens and Cost Structures

Sebastian Eichfelder2014

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Articlegreen2014

Tax Compliance Costs: A Review of Cost Burdens and Cost Structures

Sebastian Eichfelder · François Vaillancourt

69 citations·0/0 files stored·Revista Hacienda Pública Española

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Taxation and Compliance Studies Economic and Fiscal Studies Corporate Taxation and Avoidance

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References

1974Judgment under Uncertainty: Heuristics and Biases 2000The Regulation of Entry 2010A review of tax research 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*2003Tax‐Avoidance Activities of U.S. Multinational Corporations*2000Tax Avoidance, Evasion, and Administration 1983Taxes and firm size 2005The Theory of Tax Evasion: A Retrospective View

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Year2014

Typearticle

Published2014-01-01

VenueRevista Hacienda Pública Española

ISSN-L0210-1173

Languageen

Citations69

Files0 public / 0

ShelfTaxation and Compliance Studies

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doi10.2139/ssrn.2535664

openalex_workW3121815476

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