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Taxation compliance costs: some recent empirical work and international comparisons
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 Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford. - Current at 27 October 2020Katherine RITCHIE
Katherine is a Senior Lecturer in Taxation, Auckland University of Technology.Current at 1 December 2010