Wu, Hao
Estimating aggregate tax compliance costs a bivariate state space approach / Hao Wu and Binh Tran-Nam .-- , 2021
Resumen.
Building on a previous study by the authors, this article develops a statistical model for estimating annual aggregate tax compliance costs in Australia. The proposed approach represents an appealing alternative to the traditional, large-scale survey method which is difficult, expensive and time consuming to conduct on a regular and comparable basis.
IMPUESTOS
COSTES DE CUMPLIMIENTO
AUSTRALIA
Tran Nam, Binh
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 2, 2021, p. 225-242
Estimating aggregate tax compliance costs a bivariate state space approach / Hao Wu and Binh Tran-Nam .-- , 2021
Resumen.
Building on a previous study by the authors, this article develops a statistical model for estimating annual aggregate tax compliance costs in Australia. The proposed approach represents an appealing alternative to the traditional, large-scale survey method which is difficult, expensive and time consuming to conduct on a regular and comparable basis.
IMPUESTOS
COSTES DE CUMPLIMIENTO
AUSTRALIA
Tran Nam, Binh
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 2, 2021, p. 225-242