| 000 | 01111nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c144508 _d144508 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220819104244.0 | ||
| 007 | ta | ||
| 008 | 210806s2021 au ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _cES-MaIEF |
||
| 100 | 1 |
_965440 _aWu, Hao |
|
| 245 | 0 |
_aEstimating aggregate tax compliance costs _ba bivariate state space approach _c Hao Wu and Binh Tran-Nam |
|
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aBuilding 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. | ||
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aCOSTES DE CUMPLIMIENTO _941430 |
|
| 650 | 4 |
_932206 _aAUSTRALIA |
|
| 700 | 1 |
_aTran Nam, Binh _9422 |
|
| 773 | 0 |
_9165387 _oOP 1867/2021/2 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 36, n. 2, 2021, p. 225-242 |
|
| 942 | _cART | ||