Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia

Posted: 22 Jun 2000

See all articles by Binh Tran-Nam

Binh Tran-Nam

University of New South Wales (UNSW) - School of Taxation and Business Law

Chris Evans

University of New South Wales

Michael Walpole

UNSW Australia Business School, School of Taxation and Business Law, & ATAX; OCBT; Monash University, Taxation Law and Policy Research Institute

Katherine Ritchie

Manukau Institute of Technology

Abstract

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 findings, based on several large-scale mail surveys of over 10,000 personal and business taxpayers, will be reported. Major differences between the Australian and U.S. tax systems, as well as comparison with results obtained in previous UK and U.S. studies, will also be highlighted.

JEL Classification: H21

Suggested Citation

Tran-Nam, Binh and Evans, Christopher Charles and Walpole, Michael and Ritchie, Katherine, Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia. National Tax Journal, Vol. 53, Issue 2, June 2000, Available at SSRN: https://ssrn.com/abstract=228895

Binh Tran-Nam (Contact Author)

University of New South Wales (UNSW) - School of Taxation and Business Law ( email )

UNSW Sydney
Sydney, NSW 2052
Australia
61-2-9385-9561 (Phone)
61-2-9313-6658 (Fax)

HOME PAGE: http://www.asb.unsw.edu.au/schools/Pages/BinhTran-Nam.aspx

Christopher Charles Evans

University of New South Wales ( email )

School of Taxation and Business Law
Australian School of Business, UNSW
Sydney, NSW 2052
Australia

Michael Walpole

UNSW Australia Business School, School of Taxation and Business Law, & ATAX ( email )

Sydney, NSW 2052
Australia
+61 2 93859526 (Phone)

OCBT ( email )

Saïd Business School
Park End Street
Oxford, OX1 1HP
United Kingdom

Monash University, Taxation Law and Policy Research Institute ( email )

Caulfield Campus
Sir John Monash Drive
Caulfield East, Victoria 3084
Australia

Katherine Ritchie

Manukau Institute of Technology ( email )

Business School
Auckland
NEW ZEALAND

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