The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications

Administrative and Compliance Costs of Taxation.

Simon James, C. T. Sandford, Michael Godwin et al. · The Economic Journal · 1990 · 310 citations

Law, Economics, Tax Law +17

The Income Tax Compliance Cost of Big Business

Joel Slemrod, Marsha Blumenthal · Public Finance Quarterly · 1996 · 174 citations · Full text

Law, Business Economics, Public Finance +16

THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM: A SECOND LOOK AFTER TAX REFORM

Marsha Blumenthal, Joel Slemrod · National Tax Journal · 1992 · 151 citations

Public Affairs, Public Finance, Tax Law +16

THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM

Joel Slemrod, Nikki Sorum · National Tax Journal · 1984 · 149 citations

Public Affairs, Public Finance, Public Policy +15

Cedric Sandford, Michael Godwin and Peter Hardwick with an appendix by David Administrative and Compliance Costs of Taxation, Bath: Fiscal Publications, 293 s., £ 40 (hardback).

Keld Borup · Politica · 1990 · 55 citations · Full text

Social Sciences, Economics, Tax Law +11