Edited by Cedric Sandford, this book is based on a closed conference held in September 1994. It brought together leading researchers in tax compliance costs from around the world to review the findings of recent studies and, in particular, to consider, with policy-makers, how tax compliance cost measurement might be improved for policy-making. The book has a much tighter unity than most books based on conferences. Objectives were precisely defined and all researchers answered specific questions on their methodology.
Part I - Introduction
Why compliance costs have recently achieved such prominence in research and policy-making.
Part II - Tax Compliance Costs in United Kingdom Policy-Making
Inland Revenue and Customs and Excise on 'Tax Compliance Costs - the Problems and the Practice'.
Part III - Large -scale Surveys of Taxpayers
Studies from the United Kingdom, Australia, New Zealand, United States, the Netherlands, Canada, Spain and Sweden.
Part IV - Depth Surveys of Taxpayers and Tax Professionals
Studies from Australia, Canada, New Zealand and the United Kingdom.
Part V - Conclusions
Improving the methodologies; the next steps.
...an excellent starting point' for further research into tax compliance costs. I highly commend it to specialist researchers, and also to taxation students, tax administrators, policy-makers and indeed anyone with an interest in the subject.'
Jeff Pope, Journal of Contemporary Issues in Business and Government.