Estimating aggregate tax compliance costs: a bivariate state space approach
Source: Australian Tax Forum Journal Article
Published Date: 1 Jul 2021
Building on a previous study by the authors, this article develops a statistical model for estimating annual aggregate tax compliance costs in Australia. The proposed approach represents an appealing alternative to the traditional, large-scale survey
method which is difficult, expensive and time consuming to conduct on a regular and comparable basis.
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Details
- Published By: Hao Wu, Binh Tran-Nam
- Published On:1 Jul 2021
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