Omega · 1978 · 12 citations · 5 references
LawPublic FinanceTax LawFinancial ComplianceTax AdministrationTaxationBehavioral Responses To TaxationCompliance Cost AssessmentLegal ComplianceTax ComplianceTax EnforcementTax PenaltiesDirect Compliance CostsTax Compliance Costs MeasurementTaxpayer Compliance Costs
5
Norman D. Kurland, Sebastian de Grazia · Technology and Culture · 1963 · 44 citations
Self-Assessment for Income Tax.
C. T. Sandford, Nicholas Barr, Simon James et al. · Economica · 1978 · 37 citations
Nicholas Barr, C. T. Sandford · Economica · 1974 · 26 citations
ADMINISTRATIVE AND COMPLIANCE COSTS OF STATE AND LOCAL TAXES
John Wicks, Michael Nelson Killworth · National Tax Journal · 1967 · 15 citations
Law, Public Finance, Tax Law +10