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

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.

Author profiles

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

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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

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