Published on 01 Oct 02
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
The principal aim of this paper is to critically evaluate the contribution and impact of Professor Cedric Sandford on the discipline of tax compliance costs. It covers,
sequentially, four separate but related topics. Initially, it reviews the state of tax compliance cost research prior to his engagement in compliance cost research in the
period from the 1970s onwards. The paper then examines Professor Sandford's role in raising tax compliance costs into a scholarly discipline. The third topic is devoted to
the current position of tax compliance costs in the fields of tax research and tax policy, especially from an Australian perspective. Finally, the paper provides a summary of aspects of his vision for future directions in tax compliance cost research.
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