Tax compliance costs: research methodology and empirical evidence from Australia.(Statistical Data Included) From: National Tax Journal | Date: June 1, 2000| Author: Tran-Nam, Binh; Evans, Chris; Walpole, Michael; Ritchie, Katherine | COPYRIGHT 2000 National Tax Association. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group.Copyright information

The issue of tax compliance costs continues to attract public attention throughout the OECD. This is particularly true in Australia, where major tax reforms are taking place. This paper reports on ,an ongoing research project on federal tax compliance costs conducted by a research team from the Australian Taxation Studies Program (ATAX) of the University of New South Wales. The focus of this paper is on the methodology of estimating taxation compliance costs. Some aggregate empirical findin...