Your shopping cart is empty

The impact of Cedric Sandford on the Discipline of Tax Compliance Costs


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.

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 2020
Click here to expand/collapse more articles by Chris EVANS.
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
Click here to expand/collapse more articles by Binh TRAN-NAM.


Copyright Statement
click to expand/collapse