Taxation Compliance Costs

Compilation of articles, based on the modified papers that were first presented at a symposium on tax compliance costs in Sydney in 2000, and now published to honour Cedric Sandford. The authors contributed to the following subjects: (1) developing the methodology; (2) the compliance costs of specific taxes; (3) compliance costs around the world; (4) business compliance costs; and (5) government responses to the issues of compliance costs.