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Administrative and Compliance
Costs of Taxation
by Cedric Sandford, Michael Godwin
and Peter Hardwick

Hardback 307 pages
ISBN 0-9515157-0-5
Published November 1989

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The costs incurred by individuals and businesses in meeting the requirements of the tax system has, until recently, been a neglected subject. This is the first book to deal comprehensively with these private sector costs as well as the public sector administrative costs of running the tax system.

The book has received worldwide acclaim:

'The most careful and comprehensive attempt to measure (compliance) costs ... highly readable and valuable book ... although this research is a case study of the United Kingdom the methodology has a wider applicability.
Joel Slemrod, Journal of Economic Literature.

...a useful summary and updating of the valuable work done over the years on this subject by Sandford and his colleagues..'
Richard Bird, Canadian Tax Journal.

' ... likely to prove an invaluable reference source on the administrative and compliance costs of taxation ... should be essential reading for tax policy makers and lobbyists everywhere, as well as specialist researchers and public economics/finance and taxation policy students.'
Jeff Pope, Australian Tax Forum.

All in all, the volume is certainly the most authoritative publication available on the administrative and compliance costs of taxation.'
Simon James, The Economic Journal.


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