The Resource Taxation compliance costs : a festschrift for Cedric Sandford
Taxation compliance costs : a festschrift for Cedric Sandford
Resource Information
The item Taxation compliance costs : a festschrift for Cedric Sandford represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxation compliance costs : a festschrift for Cedric Sandford represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- xxviii, 418 p.
- 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
- Isbn
- 9781863161596
- Label
- Taxation compliance costs : a festschrift for Cedric Sandford
- Title
- Taxation compliance costs : a festschrift for Cedric Sandford
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-compliance-costs--a-festschrift-for/KUjHxdpwrxg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-compliance-costs--a-festschrift-for/KUjHxdpwrxg/">Taxation compliance costs : a festschrift for Cedric Sandford</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
