The Compliance Costs of Taxes on Businesses and Individuals a Review of the Evidence

Vaillancourt, François

dc.contributor.author	Vaillancourt, François
dc.date.accessioned	2006-09-22T19:55:37Z
dc.date.available	2006-09-22T19:55:37Z
dc.date.issued	1986
dc.identifier.uri	http://hdl.handle.net/1866/415
dc.format.extent	627448 bytes
dc.format.mimetype	application/pdf
dc.publisher	Université de Montréal. Département de sciences économiques.	fr
dc.subject	Costs
dc.subject	Taxpayers
dc.subject	Business Cycles
dc.subject	Taxes
dc.title	The Compliance Costs of Taxes on Businesses and Individuals a Review of the Evidence
dc.type	Article
dc.contributor.affiliation	Université de Montréal. Faculté des arts et des sciences. Département de sciences économiques
dcterms.abstract	This Paper Reviews the Literature on the Compliance Costs Incurred by Businesses and Individuals Because of One Or More Taxes. It Presents Both the Main Characteristics, Such As Sample Size, Interview Techniques and So On, and the Key Findings of the Nineteen Studies Reviewed. in General, One Can Conclude That Simpler Taxes Lead to Lower Compliance Costs.
dcterms.isPartOf	urn:ISSN:0709-9231
UdeM.VersionRioxx	Version publiée / Version of Record
oaire.citationTitle	Cahier de recherche
oaire.citationIssue	8655

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