Taxation compliance costs: some recent empirical work and international comparisons

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Published on 01 Jan 98 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper reports on major empirical research into Australian compliance costs, to taxpayers, recently undertaken by the ATO, in the 1994-95 year of income

Author profiles

Prof Christopher Evans

Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University. - Current at 29 May 2019

More by Chris EVANS

To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia - 01-July-2020
The impact of tax rate changes on capital gains realisations: evidence from Australia - 01-December-2018
Mitigating VAT compliance costs – A developing country perspective - 01-July-2017
The impact of recent tax changes on tax complexity and compliance costs: The tax practitioners’ perspective - 01-October-2016
Taxing personal capital gains in Australia: An alternative way forward - 01-December-2015
Are your affairs CGT small business concession ready? paper - 28-August-2014
Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector - 01-May-2014
Personal taxpayer compliance costs: Recent evidence from Australia - 01-April-2014
An evaluation of the contribution of Justice Hill to the provisions for the taxing of capital gains in Australia - 01-June-2013
Quenching a thirst or drinking to excess? Utilising the CGT small business concessions to maximum effect paper - 23-May-2013
Foreigners don't vote: the removal of the CGT discount for non-residents. - 07-May-2013
The rise and rise of tax compliance costs for the small business sector in Australia - 01-August-2012
Tax reform and ‘rough justice’: Is it time for simplicity to shine? - 01-April-2012
Tax policy simplification: An evaluation of the proposal for a standard deduction for work related expenses - 01-December-2011
Managing tax system complexity: Building bridges through pre-filled tax returns - 01-July-2010
Tax reviews in Australia : before and after Henry. - 08-October-2009
Living with capital gains (and losses): topical issues paper - 14-August-2009
Yearning for earnout certainty - 01-June-2008
Effective marginal tax rates and work disincentives - 01-July-2007
Towards systemic reform of the Australian personal income tax - 01-April-2007
Alive and thriving – the revised regime for CGT small business concessions - 01-April-2007
CGT small business changes from the budget paper - 15-March-2007
Personal income tax reform in Australia: The way forward - 01-July-2006
CGT - Mature Adult or Unruly Adolescent? - 01-April-2005
CGT - mature adult or unruly adolescent? paper - 17-March-2005
Taxing personal capital gains in Australia: causes of complexity and proposals for reform - 01-July-2004
A CGT Survival Guide seminar paper - 15-June-2004
Cedric Sandford (1924-2004) - Gentleman and Scholar - 01-April-2004
In with the new, out with the old? - 01-May-2003
The impact of Cedric Sandford on the Discipline of Tax Compliance Costs - 01-October-2002
Continuous CGT Planning - 24-May-2002
Assessing the potential compliance costs/benefits of the tax value method - 01-January-2002
Taxing Capital Gains: One Step Forwards or Two Steps Back? - 01-January-2002
Small Business CGT Concessions - A Little Ray of Sunshine - 01-August-2001
CGT Small Business Concessions / Discount - 03-May-2001
Getting the best from the CGT concessions - 15-February-2001
Capital Gains Tax - "Choosing the Right Course" - 21-October-2000
CGT After Ralph- The New Regime - 01-June-2000
The new regime: CGT after Ralph - 01-June-2000
Tax compliance costs: research methodology and empirical evidence from Australia - 01-June-2000
The CGT implications of Ralph - 28-February-2000
The CGT implications of Ralph - 15-February-2000
CGT after Ralph - the new regime - 28-January-2000
CGT after Ralph- the new regime- Indicative solutions to the case study - 28-January-2000
Small Business Roll-overs and Exceptions - 16-July-1999
Small business rollovers and exemptions - 16-July-1999
CGT the case study way: creative rollovers - 24-March-1999
The Australian capital gains tax: rationale, review and reform - 01-July-1998
Rolling the dice with CGT - 29-May-1998
Rolling the dice with CGT - 29-May-1998
CGT update including TLIP - 15-May-1998
CGT update including TLIP - 15-May-1998
Small business CGT roll-over relief: is the packaging of qualifying conditions a gangrene-inducing tourniquet or a necessary bandage? - 01-October-1997
Compliance costs and taxation impact statements - 01-January-1997
Tax in review: rollover relief! - 01-June-1996

Click here to expand/collapse more articles by Chris EVANS.

Katherine RITCHIE

Katherine is a Senior Lecturer in Taxation, Auckland University of Technology.
Current at 1 December 2010

More by Katherine RITCHIE

The Pharisee & the tax collector in the 21st century - 01-December-2010

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Binh Tran-Nam

Binh is a Professor, School of Taxation & Business Law, UNSW Australia and RMIT Asia Graduate Centre, RMIT University Vietnam, and International Fellow, Tax Administration Research Centre, Exeter University-Institute for Fiscal Studies. - Current at 03 November 2016

More by Binh TRAN-NAM

GST/VAT general anti‑avoidance approaches: some preliminary findings from a comparative study of Australia and South Africa - 01-July-2017
Estimating aggregate tax compliance costs: a new approach using a state space model - 01-April-2017
The impact of recent tax changes on tax complexity and compliance costs: The tax practitioners’ perspective - 01-October-2016
Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector - 01-May-2014
Personal taxpayer compliance costs: Recent evidence from Australia - 01-April-2014
How close are taxable income and accounting profit? An empirical study of large Australian companies - 01-September-2013
A comparative analysis of tax advisers’ perception of small business tax law complexity: United States, Australia and New Zealand - 01-December-2012
The mining withholding tax under Division 11C of the Income Tax Assessment Act 1936: It may be simple but is it equitable? - 01-February-2012
Tax policy simplification: An evaluation of the proposal for a standard deduction for work related expenses - 01-December-2011
Ranking of Tax Journals – A Peer Perception Study - 01-June-2011
Managing tax system complexity: Building bridges through pre-filled tax returns - 01-July-2010
Ranking of Tax Journals – The Way Forward - 01-October-2009
Effective marginal tax rates and work disincentives - 01-July-2007
Towards systemic reform of the Australian personal income tax - 01-April-2007
Personal income tax reform in Australia: The way forward - 01-July-2006
Tax Compliance Research: an economic perspective - 01-December-2003
The impact of Cedric Sandford on the Discipline of Tax Compliance Costs - 01-October-2002
Estimating the Transitional Compliance Costs of the GST in Australia: A Case Study Approach - 01-October-2002
Assessing the potential compliance costs/benefits of the tax value method - 01-January-2002
The implementation costs of the GST in Australia: concepts, preliminary estimates and implications - 01-September-2000
Tax compliance costs: research methodology and empirical evidence from Australia - 01-June-2000
Assessing the revenue and simplification impacts of the Government's tax reform - 01-September-1999

Click here to expand/collapse more articles by Binh TRAN-NAM.

Prof Michael Walpole CTA

Prof Michael Walpole is Head of the School of Taxation and Business Law (including Atax) at UNSW Business School. Prior to academic life, Michael was variously a Tax Consultant with Ernst & Young, and was in private practice as a legal practitioner. Michael has authored and co-authored several books, including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law, and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is the editor of the Australian Tax Forum and is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. He has been a visiting Professor at the OECD’s Centre for Tax Policy and Administration and remains involved in its work on GST/VAT. - Current at 23 January 2018

More by Michael WALPOLE

Taxing goodwill and taxing scotch mist paper - 17-August-2018
Untangling the worldwide VAT web on digital supplies - 01-July-2017
Tax and the environment: An evaluation framework for tax policy reform - Group Delphi study - 01-February-2017
VAT compliance cost indicators - 01-September-2014
Goodwill and taxation. - 16-August-2010
Understanding Australian small businesses and the drivers of compliance costs: a grounded theory approach - 01-July-2009
Goodwill and taxation issues - 01-February-2008
Goodwill and Taxation Isssues paper - 23-November-2007
Boosting the knowledge economy: the role of taxation in businesses’ choice of location of intangible property - 01-October-2007
Self assessment post ROSA paper - 25-May-2007
The expectations of tax agents dealing with the GST - 01-October-2005
Have you shut the windows? Time limits applicable to finality of assessments - 01-August-2005
Taxing the Intangible: Overview of global approaches and a review of recent policy changes in the UK - 01-October-2003
A Conflict of Duty - A Federal Approach to the Tax Treatment of Goodwill and Other Intangibles - 01-January-2003
The fate of goodwill after Ralph - 01-September-2000
Tax compliance costs: research methodology and empirical evidence from Australia - 01-June-2000
Some observations on the taxation of monopoly goodwill - 01-June-1998
Dealing with goodwill - small business roll-overs and exemptions. Part II - 01-June-1998
Dealing with goodwill - small business roll-overs and exemptions - 01-May-1998
Once more into the breach ... a study of comparative compliance costs under the 1936 and 1997 acts: progress report - 01-January-1998
Compliance costs and taxation impact statements - 01-January-1997
Self education : a deductible expense ? - 01-March-1996
Self education : a deductible expense - 01-February-1996

Click here to expand/collapse more articles by Michael WALPOLE.

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