The Hidden Costs Of Tax Compliance
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The Hidden Costs Of Tax Compliance
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Author : Jason J. Fichtner
language : en
Publisher:
Release Date : 2013
The Hidden Costs Of Tax Compliance written by Jason J. Fichtner and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
Lawmakers have long used the tax code for purposes far beyond simply collecting revenue to fund the federal government. Through the insertion of specialized tax provisions, the tax code is used to achieve policy and political aims as well. But these special provisions come at a price: economic growth is foregone, higher accounting costs are incurred, more lobbyists are hired to protect tax advantages, and revenue is lost as a result of collection inefficiencies. We estimate that hidden costs of tax compliance range from $215 billion to $987 billion annually, and that part of the $452 billion revenue gap in 2012 unreported taxes was the result of tax code complexity. We provide policy recommendations based on lessons from the Russia flat tax reforms and the Tax Reform Act of 1986.
Tax Compliance Costs For Companies In An Enlarged European Community
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2008-01-01
Tax Compliance Costs For Companies In An Enlarged European Community written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-01 with Law categories.
"When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.
Compliance Costs And Tax Taxation
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Author : Sue Green
language : en
Publisher:
Release Date : 1994
Compliance Costs And Tax Taxation written by Sue Green and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Direct taxation categories.
Hidden Costs Of Taxation
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Author : Cedric Thomas Sandford
language : en
Publisher:
Release Date : 1973
Hidden Costs Of Taxation written by Cedric Thomas Sandford and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973 with Impôt - Grande-Bretagne - Acquiesement - Frais categories.
Taxation Compliance Costs In Asia Pacific Economies
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Author : Mohamed Ariff
language : en
Publisher:
Release Date : 2002
Taxation Compliance Costs In Asia Pacific Economies written by Mohamed Ariff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Asia categories.
Costly Returns
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Author : James L. Payne
language : en
Publisher:
Release Date : 1993
Costly Returns written by James L. Payne and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Business & Economics categories.
Because every nominal dollar of tax revenue really costs taxpayers $1.65, many of us who are supposed beneficiaries of federal programs are unknowingly engaged in what Payne identifies as self-subsidy - we are in fact paying in more than we get back, subsidizing the very help the government "gives" us. Moreover, while it is imposing hidden monetary burdens, the tax system is literally driving people crazy. Costly Returns recounts the sometimes extreme anxiety and stress suffered by citizens forced to endure the arbitrariness, invasion of privacy, denial of civil rights, and other abuses of a coercive tax system. Why has the tax system become so burdensome? The answer lies in the strangely biased policy-making climate in Washington, where tax officials dominate the debates on tax regulations and where the taxpayer point of view is seldom heard. Payne recommends a novel way to correct this imbalance: Require the IRS to compensate taxpayers for the private sector costs it forces on them.
Taxation And Red Tape
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Author : Francis Chittenden
language : en
Publisher: Iea
Release Date : 2010
Taxation And Red Tape written by Francis Chittenden and has been published by Iea this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
Successive governments have promised to reduce business red tape, whilst doing nothing about it. In fact, with regard to the tax system, ever-greater numbers of taxes and ever-greater complexity have increased burdens on businesses by turning firms into unpaid tax collectors. Research into the costs of regulation is notoriously difficult. However, this study brings together the best work on the burden of tax compliance and administration and adds important new insights. In particular, this monograph shows the severely regressive nature of the costs of complying with the UK tax system - small firms suffer far more than large firms from the imposition of government bureaucracy related to tax collection. The costs of complying with the tax system are higher in the UK than in many other countries. The authors show that this should not be the case, and propose ways of reducing the burden of tax bureaucracy. These include radical reforms, not just to the administration of the tax system, but also to the nature of the system itself.
The Hidden Burden Of The Income Tax
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Author : Kay Blaufus
language : en
Publisher:
Release Date : 2011
The Hidden Burden Of The Income Tax written by Kay Blaufus and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.
The Hidden Costs Of The Superannuation Surcharge Tax
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Author : Jeffrey Pope
language : en
Publisher:
Release Date : 2003
The Hidden Costs Of The Superannuation Surcharge Tax written by Jeffrey Pope and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Pension trusts categories.
Finds this tax to be inefficient, high in compliance costs and inequitable in practice between superannuation fund members.
The Economic And Compliance Consequences Of Taxation
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Author : Patrick J. Caragata
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
The Economic And Compliance Consequences Of Taxation written by Patrick J. Caragata and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.
150 6. 2 Taxation, Economic Growth and Deadweight Loss 152 a. Introduction 152 b. The Tax/GOP Ratio and Economic Growth 155 The Tax Mix and Economic Growth 6. 3 177 6. 4 Taxation and Employment 181 a. Introduction 181 b. Unemployment: An DECO -Wide Problem 184 c. Current Explanations are Unsatisfactory 186 d. Objectives and Methodology 188 e. Labour Force Participation Responses to Tax Changes 188 f. Employment Growth Responses to Tax Changes 189 g. Unemployment Rate Responses to Tax Changes 190 h. Tax Mix Changes and Employment Effects 190 i. Deadweight Loss in Labour Markets 191 j. Conclusions 192 7. REVIEW AND ASSESSMENT OF THE HEALTH OF NEW ZEALAND'S TAX SYSTEM 7. 1 Introduction 195 Measuring the "Health" of the Tax System 7. 2 195 7. 3 Key Findings on the Total Tax level and Tax Mix 196 7. 4 Key Findings on the Hidden Economy and Tax Evasion 210 7. 5 Sources of Tax Evasion 214 7. 6 Tax Evasion Responses to Tax Changes 216 Trends in Corporate Tax Payments 219 7. 7 7. 8 Key Findings on Economic Growth and Employment 224 7. 9 'Best Practice' Tax Policy Frontiers and their Implications 229 Summary Scorecard: Economic, Compliance and Revenue Health of 7. 10 the Tax System in New Zealand 231 Appendices Working Papers on Monitoring the Health of the Tax System 1. 234 2.