文章基本信息

标题：Studying the Studies: An overview of recent research into taxation operating costs
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作者：Chris Evans
期刊名称：EJournal of Tax Research
印刷版ISSN：1448-2398
出版年度：2003
卷号：1
期号：1
出版社：Atax, UNSW, Faculy of Law
摘要：Studies into the operating costs of taxation ¨C compliance costs for taxpayers and administrative costs for revenue authorities ¨C have flourished in recent years. This paper provides an overview of these studies, and reveals both the breadth and the depth of the research in this area. The paper focuses upon studies that have taken place in the last 20 years or so, although the paper also briefly considers the broader historical context, including the reasons why research into tax operating costs has apparently flourished after some initial neglect. A summary of most of t he major (and some minor) administrative and compliance cost studies that have been published (and some that have not been published) since 1980 is contained in an appendix. This summary highlights the geographical spread of operating cost research, the variety of taxes and aspects of tax systems that have been studied, and the range of methodologies employed. The outcomes of the research are also summarised. A key thesis of the paper is that t ax law design should not take place without clear recognition of the impact of the proposed changes on the operating costs of the tax system. Sensible tax law design must be informed by an understanding of the impact that design will have on the burden that taxpayers will face and the administrative costs that the revenue authority will be required to carry