Premium
The operating costs of taxation: a review of the research
Author(s) -
Evans Chris
Publication year - 2001
Publication title -
economic affairs
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.24
H-Index - 18
eISSN - 1468-0270
pISSN - 0265-0665
DOI - 10.1111/1468-0270.00286
Subject(s) - context (archaeology) , compliance (psychology) , public economics , key (lock) , business , economics , risk analysis (engineering) , operations management , computer science , computer security , psychology , social psychology , paleontology , biology
This paper considers key aspects of the literature on the operating costs of taxation, identifying the factors that have led to its development and evaluating its impact on policy responses to compliance and administrative costs issues. It starts by identifying the key components of the operating costs of the taxation system. The paper then identifies the main research trends over the past 60 years or so around the world, placing current concerns about taxation compliance and administrative costs within a broader ‐ deregulatory ‐ context and analyzing governmental responses to concerns about compliance costs highlighted by the literature. Finally, it offers some tentative views on the likely directions that research in the area may take in the coming decades.