Books on the topic 'Tax compliance costs'

Das-Gupta, Arindam. The economic theory of tax compliance with special reference to tax compliance costs. New Delhi: Publications Unit, National Institute of Public Finance and Policy, 2004.

Das-Gupta, Arindam. Tax compliance costs and non-filing behaviour. New Delhi: National Institute of Public Finance and Policy, 2004.

Das-Gupta, Arindam. The compliance cost of the personal income tax in India, 2000-01: Preliminary estimates. New Delhi: National Institute of Public Finance and Policy, 2004.

Musso, Juliet. Administering the sales and use tax: Improved information management should improve compliance. Sacramento, Calif. (925 L St., Suite 650, Sacramento 95814): Office of the Legislative Analyst, 1987.

Krever, Richard E., Chris Evans, and Peter Mellor. Tax simplification. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2015.

Green, Sue. Compliance costs and direct taxation: A research project into the hidden costs of tax compliance associated with the direct UK tax system. London: The Institute of Chartered Accountants in England and Wales, 1994.

Kaplow, Louis. Accuracy, complexity, and the income tax. Cambridge, MA: National Bureau of Economic Research, 1994.

García, Consuelo Díaz. Aspectos psicosociales de la tributación: Los costes del cumplimiento en el IRPF. [Spain]: Instituto de Estudios Fiscales, 1992.

Chŏngch'aekch'ŏ, Korea (South) Kukhoe Yesan. Poban piyong ch'ugye: Pangbŏp kwa sarye : suip p'yŏn = Cost estimates for tax bills : methods and practices. Sŏul T'ŭkpyŏlsi: Kukhoe Yesan Chŏngch'aekch'ŏ, 2012.

Green, Susan. Agency costs and tax compliance: Should we care about accountants? Bristol: BristolUniversity, Department of Economics, 1994.

Dr, Lang Michael, ed. Tax compliance costs for companies in an enlarged European Community. Boston: Wolters Kluwer Law & Business, 2008.

Vaillancourt, François. The administrative and compliance costs of the personal income tax and payroll tax system in Canada, 1986. Toronto: Canadian Tax Foundation, 1989.

Kaplow, Louis. Optimal taxation with costly enforcement and evasion. Cambridge, MA: National Bureau of Economic Research, 1989.

Vaillancourt, François. The administrative and compliance costs of the personal income tax and payroll tax system in Canada, 1986. Toronto: Canadian Tax Foundation, 1989.

Kaplow, Louis. How tax complexity and enforcement affect the equity and efficiency of the income tax. Cambridge, MA: National Bureau of Economic Research, 1995.

Carlo, Carraro, Siniscalco Domenico, and Fondazione Eni Enrico Mattei, eds. The European carbon tax: An economic assessment. Dordrecht: Kluwer Academic Publishers, 1993.

Canada, Canada Industry. Measuring the compliance cost of tax expenditures: The case of research and development incentives. Ottawa: Industry Canada, 1996.

Canada. Dept. of Finance. Tax Policy Branch. GST compliance costs for small business in Canada: A study for the Department of Finance Tax Policy. Toronto, Ont: Plamondon & Associates, Inc, 1993.

Oversight, United States Congress House Committee on Ways and Means Subcommittee on. Compliance costs and regulatory burden imposed by the federal tax laws: Hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Third Congress, second session, Elmira, N.Y., December 9, 1994. Washington: U.S. G.P.O., 1995.

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight. Compliance costs and regulatory burden imposed by the federal tax laws: Hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Third Congress, second session, Elmira, N.Y., December 9, 1994. Washington: U.S. G.P.O., 1995.

Gunz, Sally. Measuring the compliance cost of tax expenditures: The case of research and development incentives. Ottawa: Industry Canada, 1996.

Office, United States Government Accountability. Tax policy: Summary of estimates of the costs of the federal tax system : report to congressional requesters. Washington, D.C: GAO, 2005.

United States. Government Accountability Office. Tax policy: Historical tax treatment of INTELSAT and current tax rules for satellite corporations : report to congressional requesters. Washington, D.C: GAO, 2004.

Office, General Accounting. Tax policy: Economic, administrative, and taxpayer compliance aspects of a gross income tax : report congressional requesters. Washington, D.C: The Office, 1989.

California. Legislature. Senate. Office of Research. The salary limitation initiative: Description and analysis [prepared for] joint hearing, Assembly Committee on Ways and Means and Senate Committee on Budget and Fiscal Review. Sacramento, CA (Box 90, State Capitol, Sacramento 95814): Additional copies from Joint Publications Office, 1986.

United States. Government Accountability Office. Tax policy: New markets tax credit appears to increase investment by investors in low income communities, but opportunities exist to better monitor compliance : report to congressional committees. Washington, D.C: GAO, 2007.

Committee, New Jersey Legislature General Assembly Regulatory Oversight. Committee meeting of Assembly Regulatory Oversight Committee: Simplifying tax compliance and collection. [Trenton, NJ] (State House Annex, PO BOX 068, Trenton 08625-0068): The Committee, 2000.

Smulders, Sjak. Green taxes and administrative costs: The case of carbon taxation. Cambridge, MA: National Bureau of Economic Research, 1999.

Is uncertainty contributing to the jobs crisis?: The views of local Illinois small businesses : hearing before the Subcommittee on Economic Growth, Tax, and Capital Access of the Committee on Small Business, United States House of Representatives, One Hundred Twelfth Congress, first session, hearing held December 12, 2011. Washington: U.S. G.P.O., 2012.

Buried in paperwork: A 1099 update : hearing before the Committee on Small Business, United States House of Representatives, One Hundred Twelfth Congress, first session, hearing held February 9, 2011. Washington: U.S. G.P.O., 2011.

The Dodd-Frank Act: Impact on small business lending : hearing before the Subcommittee on Economic Growth, Capital Access, and Tax of the Committee on Small Business, United States House of Representatives, One Hundred Twelfth Congress, first session, hearing held June 16, 2011. Washington: U.S. G.P.O., 2011.

Gunz, Sally. Measuring the compliance cost of tax expenditures : the case of research and development incentives =: La mesure du coût d'observation lié aux dépenses fiscales : les stimulants à la recherche-développement. Ottawa, Ont: Industry Canada = Industrie Canada, 1996.

Tauchen, Helen. Tax compliance: An investigation using individual TCMP data. Cambridge, MA: National Bureau of Economic Research, 1989.

Office, General Accounting. Tax administration: IRS' interpretive guidance implementing the Tax Reform Act : report to Congressional requesters. Washington, D.C: The Office, 1989.

Office, General Accounting. Tax administration: State and local compliance with IRS' information reporting requirements : report to the chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives. Washington, D.C: The Office, 1989.

Das-Gupta, Arindam. The income taxe compliance cost of corporations in India, 2000-01. New Delhi: National Institute of Public Finance and Policy, 2004.

Office, General Accounting. Tax administration: IRS measures could provide a more balanced picture of audit results and costs : report to the Honorable Rob Portman, Committee on Ways and Means, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

Office, General Accounting. Tax administration: IRS measures could provide a more balanced picture of audit results and costs : report to the Honorable Rob Portman, Committee on Ways and Means, House of Representatives. Washington, D.C: The Office, 1998.

Office, General Accounting. Tax administration: IRS' backlog of tax returns with tax shelter issues awaiting settlement : briefing report to the Joint Committee on Taxation, Congress of the United States. Washington, D.C: The Office, 1986.

Office, General Accounting. Tax administration: Difficulties in accurately estimating tax examination yield : report to the chairman, Committee on the Budget, U.S. Senate. Washington, D.C: The Office, 1988.

Office, General Accounting. Tax administration: Reducing delays in the pursuit of tax revenue on closed criminal cases : report to the Joint Committee on Taxation. Washington, D.C: The Office, 1989.

Office, United States Government Accountability. Capital gains tax gap: Requiring brokers to report securities cost basis would improve compliance if related challenges are addressed : report to the Committee on Finance, U.S. Senate. Washington, D.C: GAO, 2006.

Gunz, Sally. Measuring the compliance cost of tax expenditures: The case of research and development incentives. Ottawa, Ont: Industry Canada, 1996.

Office, General Accounting. Tax administration: Statistics on IRS' use of levies to collect delinquent taxes : fact sheet for the Joint Committee on Taxation. Washington, D.C: The Office, 1989.

Office, General Accounting. Tax administration: Excise taxes on sporting arms, ammunition and archery equipment : fact sheet for Congressional requestors. Washington, D.C: The Office, 1986.

Office, General Accounting. Tax administration: IRS is improving its controls for ensuring that taxpayers are treated properly : report to the Chairman, Committee on Finance, U.S. Senate. Washington, D.C: The Office, 1996.

Office, General Accounting. Tax administration: Accessibility, timeliness, and accuracy of IRS' telephone assistance program : report to congressional requesters. Washington, D.C: The Office, 1989.

Office, General Accounting. Tax administration: Accuracy of taxpayer identification numbers on information returns can be improved : report to the Joint Committee on Taxation, Congress of the United States. Washington, D.C: The Office, 1988.

Office, General Accounting. Tax administration: Periodic evaluation needed if IRS uses levies to collect deferred accounts : report to the Joint Committee on Taxation, U.S. Congress. Washington, D.C: The Office, 1989.

1924-, Sandford Cedric, ed. Tax compliance costs: Measurement and policy. Bath: Fiscal Publications in association with the Institute for Fiscal Studies, 1995.