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Tax Compliance Costs: A Review of Cost Burdens and Cost Structures
16 references·0 citing·53 second hop
Tax Compliance Costs: A Review of Cost Burdens and Cost Structures (2014)Tax Compliance Costs: A Review of Cost Bu…The impact of thin-capitalization rules on the capital structure of multinational firms (2012)The impact of thin-capitaliza…Taxpayer information assistance services and tax compliance behavior (2010)Taxpayer information assistan…A review of tax research (2010)A review of tax researchDeterminants of the variability in corporate effective tax rates and tax reform: Evidence from Australia (2007)Determinants of the variabili…Entrepreneurship in the EU: To Wish and not to be (2006)Entrepreneurship in the EU: T…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The Theory of Tax Evasion: A Retrospective View (2005)The Theory of Tax Evasion: A …Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…A General Model of the Behavioral Response to Taxation (2001)A General Model of the Behavi…The Regulation of Entry (2000)The Regulation of EntryTax Avoidance, Evasion, and Administration (2000)Tax Avoidance, Evasion, and A…The Income Tax Compliance Cost of Big Business (1996)The Income Tax Compliance Cos…Which tax rate do people use: Average or marginal? 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References

  • 1974Judgment under Uncertainty: Heuristics and Biases28,742 cited
  • 2000The Regulation of Entry3,918 cited
  • 2010A review of tax research3,167 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2000Tax Avoidance, Evasion, and Administration913 cited
  • 1983Taxes and firm size881 cited
  • 2005The Theory of Tax Evasion: A Retrospective View620 cited
  • 2007Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia501 cited
  • 2006Entrepreneurship in the EU: To Wish and not to be340 cited
  • 2012The impact of thin-capitalization rules on the capital structure of multinational firms274 cited
  • 1992Institutional Uncertainty and Taxpayer Compliance259 cited
  • 2010Taxpayer information assistance services and tax compliance behavior258 cited
  • 2001A General Model of the Behavioral Response to Taxation243 cited
  • 1995Which tax rate do people use: Average or marginal?189 cited
  • 1996The Income Tax Compliance Cost of Big Business

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