Eichfelder, Sebastian
Tax compliance costs : cost burden and cost reliability / Sebastian Eichfelder and Frank Hechtner .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias. By contrast, our results indicate that framing effects regarding the temporal dimension of cost measurement (temporal framing effects) might alter cost estimates by about 39 percent downward (65
percent upward) on average and by up to 53 percent downward (respectively, 112 percent upward) for small businesses. We also test a number of cost drivers with a focus on e-government features. We do not find any evidence that the use of Belgian e-government applications in 2002 and 2004 significantly reduced compliance costs.
IMPUESTOS
CUMPLIMIENTO FISCAL
COSTES DE CUMPLIMIENTO
PRESION FISCAL
Hechtner, Frank
Public Finance Review 0048-5853 v. 46, n. 5, September 2018, p. 764-792
Tax compliance costs : cost burden and cost reliability / Sebastian Eichfelder and Frank Hechtner .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias. By contrast, our results indicate that framing effects regarding the temporal dimension of cost measurement (temporal framing effects) might alter cost estimates by about 39 percent downward (65
percent upward) on average and by up to 53 percent downward (respectively, 112 percent upward) for small businesses. We also test a number of cost drivers with a focus on e-government features. We do not find any evidence that the use of Belgian e-government applications in 2002 and 2004 significantly reduced compliance costs.
IMPUESTOS
CUMPLIMIENTO FISCAL
COSTES DE CUMPLIMIENTO
PRESION FISCAL
Hechtner, Frank
Public Finance Review 0048-5853 v. 46, n. 5, September 2018, p. 764-792