Estimating aggregate tax compliance costs a bivariate state space approach Hao Wu and Binh Tran-Nam
By: Wu, Hao
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Contributor(s): Tran Nam, Binh.
Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTOS | COSTES DE CUMPLIMIENTO | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 36, n. 2, 2021, p. 225-242Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2021/2-4 (Browse shelf) | Available | OP 1867/2021/2-4 |
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.
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