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The compliance costs of personal income tax in Australia, 1986/87 paper

Published on 01 Jan 90 by Australian Tax Research Foundation

The authors surveyed over 1000 individual taxpayers to ascertain the total compliance costs of personal income taxation in Australia for the tax year 1986/87. The information was obtained through a postal questionnaire undertaken in April/May 1988. Results of the survey were re-weighted and grossed-up as appropriate in order to reflect the taxpaying population as a whole. The results show that the main determinants of compliance costs are the level of income and the type of tax form completed. Comparisons with respective USA and UK compliance costs are also made in the publication.

Author profiles:

R FAYLE
Richard Fayle, B.Com. (NSW), M.Com. (WA), F.C.A., Associate Professor, Department of Accounting and Finance, The University of Western Australia.
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J POPE
Jeff Pope, B.A. (Hons.), University of Warwick, M.Sc., Cranfield Institute of Technology, F.T.I.A., Senior Lecturer, Department of Economics, Curtin University, and Research Associate, Economic Research Centre, The University of Western Australia.
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Mark Duncanson
Mark Duncanson was a Research Assistant, Economic Research Centre, Department of Economics at The University of Western Australia when this research was undertaken, and is now with the Corporate Management Section, Civil Aviation Authority, Canberra
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