Tax compliance costs : cost burden and cost reliability Sebastian Eichfelder and Frank Hechtner
By: Eichfelder, Sebastian
.
Contributor(s): Hechtner, Frank.
Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTOS | CUMPLIMIENTO FISCAL | COSTES DE CUMPLIMIENTO | PRESION FISCALOnline resources: Click here to access online
In:
Public Finance Review v. 46, n. 5, September 2018, p. 764-792Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 581/2018/5-2 (Browse shelf) | Available | OP 581/2018/5-2 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 581/2018/4-4 The politics of checkbook federalism | OP 581/2018/5 Public Finance Review | OP 581/2018/5-1 Hesitating at the Altar | OP 581/2018/5-2 Tax compliance costs | OP 581/2018/5-3 The fiscal effects of the work-related tax expenditures in Europe | OP 581/2018/5-4 The fiscal impacts of alternative land uses | OP 581/2018/6 Public Finance Review |
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.
Click on an image to view it in the image viewer
There are no comments for this item.