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Journal Article Administrative and Compliance Costs of Taxation Get access Administrative and Compliance Costs of Taxation. By CEDRIC SANDFORD, MICHAEL GODWIN and PETER HARDWICK. (Bath: Fiscal Publications, 1989. Pp. xiv + 293. £40.00 hardback, US $70.00 hardback. ISBN 0951515705.) Simon James Simon James University of Exeter Search for other works by this author on: Oxford Academic Google Scholar The Economic Journal, Volume 100, Issue 402, 1 September 1990, Pages 1011–1012, https://doi.org/10.2307/2233702 Published: 01 September 1990