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Use and Misuse of Tax Compliance Costs in Evaluating the GST
Author(s) -
TranNam Binh
Publication year - 2001
Publication title -
australian economic review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.308
H-Index - 29
eISSN - 1467-8462
pISSN - 0004-9018
DOI - 10.1111/1467-8462.00196
Subject(s) - compliance (psychology) , public economics , tax reform , government (linguistics) , business , tax credit , indirect tax , ad valorem tax , value added tax , economics , accounting , psychology , social psychology , linguistics , philosophy
This article examines the use of tax compliance costs in evaluating tax reform and seeks to demonstrate that the Government's current approach is flawed.