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The Resource Taxation compliance costs : a festschrift for Cedric Sandford

Taxation compliance costs : a festschrift for Cedric Sandford

Label
Taxation compliance costs : a festschrift for Cedric Sandford
Title
Taxation compliance costs : a festschrift for Cedric Sandford
Contributor
Subject
Language
eng
Summary
Compilation of articles, based on the modified papers that were first presented at a symposium on tax compliance costs in Sydney in 2000, and now published to honour Cedric Sandford. The authors contributed to the following subjects: (1) developing the methodology; (2) the compliance costs of specific taxes; (3) compliance costs around the world; (4) business compliance costs; and (5) government responses to the issues of compliance costs
Geographic coverage
  • Asia
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Evans, C
  • Pope, J
  • Hasseldine, J
http://library.link/vocab/subjectName
  • compliance costs
  • tax compliance
  • tax return
  • collection of tax
  • VAT
  • GST
  • capital gains tax
Label
Taxation compliance costs : a festschrift for Cedric Sandford
Instantiates
Publication
Contents
  • Cedric Sandford : A scholar's life
  • Prebble, J.
  • ; p. xi-xxiii
  • Chapter 1 : Introduction
  • Sandford, C.
  • ; p. xxv-xxvii
  • Chapter 2 : Linkages between compliance costs and taxpayer compliance research
  • Hasseldine, J.
  • ; p. 3-14
  • Chapter 3 : Leaping tall buildings - pursuing greater compliance and reduced burden
  • Blumenthal, M.
  • ; p. 15-33
  • Chapter 4 : Taxation or vexation - measuring the psychological costs of tax compliance
  • Woellner, R.
  • Coleman, C.
  • McKerchar, M.
  • Walpole, M.
  • Zetler, J.
  • ; p. 35-49
  • Chapter 5 : Tax compliance costs methodology - a research agenda for the future
  • Tran-Nam, B.
  • ; p. 51-68
  • Chapter 6 : Tax compliance costs research - a cost management perspective
  • Gurd, B.
  • Turner, J.L.
  • ; p. 69-86
  • Chapter 7: Can small scale surveys of compliance costs work?
  • Bannock, G.
  • ; p. 87-96
  • Chapter 8 : VAT compliance costs of cross-border business transactions in the EU
  • Verwaal, E.
  • Cnossen, S.
  • : p. 99-111
  • Chapter 9 : Compliance issues, costs and remedies of VAT disputes, enforcement and appeals in the United Kingdom
  • Copp, A.
  • ; p. 113-137
  • Chapter 10 : Factors affecting the compliance costs of the goods and services tax in Australia
  • Pope, J.
  • ; p. 139-157
  • Chapter 11 : The operating costs of taxing capital gains - a conspectus
  • Evans, C.
  • ; p. 159-177
  • Chapter 12 : Compliance costs to UK employers of operating PAYE income tax, NIC, SSP and SMP in 1995/96
  • Godwin, M.
  • ; p. 179-201
  • Chapter 13 : The OECD PUMA Multi Country Business Survey - benchmarking the regulatory and business environment
  • Cordova-Novion, C.
  • De Young, C.
  • ; p. 205-228
  • Chapter 14 : Compliance costs in transitional economies - the Croatian experience
  • Ott, K.
  • Bajo, A.
  • ; p. 229-248
  • Chapter 15 : Compliance cost research in selected Asian economies
  • Ariff, M.
  • ; p. 249-268
  • Chapter 16 : Modelling the tax burden (direct and compliance costs) on the UK small company sector - a simulation model
  • Poutziouris, P.
  • Chittenden, F.
  • ; p. 273-295
  • Chapter 17 : The tax compliance costs of small business in New Zealand
  • Ritchie, K.
  • ; p. 297-315
  • Chapter 18 : The income tax compliance burden on Canadian big business
  • Erard, B.
  • ; p. 317-335
  • Chapter 19 : The UK approach to compliance cost assessment of tax changes - the development of risk impact assessments in the UK
  • Rice, P.
  • ; p. 339-352
  • Chapter 20 : Regulation impact statements and compliance costs - an Australian perspective
  • D'Ascenzo, M.
  • ; p. 353-367
  • Chapter 21 : Compliance costs control by revenue authorities in the OECD
  • Walpole, M.
  • ; p. 369-388
  • Chapter 22 : An evaluation of the New Zealand income tax law rewriting project from a compliance cost perspective
  • Prebble, J.
  • ; p. 389-406
  • Chapter 23 : State of the art and future directions
  • Evans, C.
  • Hasseldine, J.
  • Pope, J.
  • ; p. 409-417
Extent
xxviii, 418 p.
Isbn
9781863161596
Label
Taxation compliance costs : a festschrift for Cedric Sandford
Publication
Contents
  • Cedric Sandford : A scholar's life
  • Prebble, J.
  • ; p. xi-xxiii
  • Chapter 1 : Introduction
  • Sandford, C.
  • ; p. xxv-xxvii
  • Chapter 2 : Linkages between compliance costs and taxpayer compliance research
  • Hasseldine, J.
  • ; p. 3-14
  • Chapter 3 : Leaping tall buildings - pursuing greater compliance and reduced burden
  • Blumenthal, M.
  • ; p. 15-33
  • Chapter 4 : Taxation or vexation - measuring the psychological costs of tax compliance
  • Woellner, R.
  • Coleman, C.
  • McKerchar, M.
  • Walpole, M.
  • Zetler, J.
  • ; p. 35-49
  • Chapter 5 : Tax compliance costs methodology - a research agenda for the future
  • Tran-Nam, B.
  • ; p. 51-68
  • Chapter 6 : Tax compliance costs research - a cost management perspective
  • Gurd, B.
  • Turner, J.L.
  • ; p. 69-86
  • Chapter 7: Can small scale surveys of compliance costs work?
  • Bannock, G.
  • ; p. 87-96
  • Chapter 8 : VAT compliance costs of cross-border business transactions in the EU
  • Verwaal, E.
  • Cnossen, S.
  • : p. 99-111
  • Chapter 9 : Compliance issues, costs and remedies of VAT disputes, enforcement and appeals in the United Kingdom
  • Copp, A.
  • ; p. 113-137
  • Chapter 10 : Factors affecting the compliance costs of the goods and services tax in Australia
  • Pope, J.
  • ; p. 139-157
  • Chapter 11 : The operating costs of taxing capital gains - a conspectus
  • Evans, C.
  • ; p. 159-177
  • Chapter 12 : Compliance costs to UK employers of operating PAYE income tax, NIC, SSP and SMP in 1995/96
  • Godwin, M.
  • ; p. 179-201
  • Chapter 13 : The OECD PUMA Multi Country Business Survey - benchmarking the regulatory and business environment
  • Cordova-Novion, C.
  • De Young, C.
  • ; p. 205-228
  • Chapter 14 : Compliance costs in transitional economies - the Croatian experience
  • Ott, K.
  • Bajo, A.
  • ; p. 229-248
  • Chapter 15 : Compliance cost research in selected Asian economies
  • Ariff, M.
  • ; p. 249-268
  • Chapter 16 : Modelling the tax burden (direct and compliance costs) on the UK small company sector - a simulation model
  • Poutziouris, P.
  • Chittenden, F.
  • ; p. 273-295
  • Chapter 17 : The tax compliance costs of small business in New Zealand
  • Ritchie, K.
  • ; p. 297-315
  • Chapter 18 : The income tax compliance burden on Canadian big business
  • Erard, B.
  • ; p. 317-335
  • Chapter 19 : The UK approach to compliance cost assessment of tax changes - the development of risk impact assessments in the UK
  • Rice, P.
  • ; p. 339-352
  • Chapter 20 : Regulation impact statements and compliance costs - an Australian perspective
  • D'Ascenzo, M.
  • ; p. 353-367
  • Chapter 21 : Compliance costs control by revenue authorities in the OECD
  • Walpole, M.
  • ; p. 369-388
  • Chapter 22 : An evaluation of the New Zealand income tax law rewriting project from a compliance cost perspective
  • Prebble, J.
  • ; p. 389-406
  • Chapter 23 : State of the art and future directions
  • Evans, C.
  • Hasseldine, J.
  • Pope, J.
  • ; p. 409-417
Extent
xxviii, 418 p.
Isbn
9781863161596

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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