An annotated bibliography of tax compliance and compliance costs
This bibliography was compiled as part of the project funded by the Economic and Social Research Council into Optimum Tax Compliance Costs and Tax Simplification. It builds on earlier work – most notably by Ahmed et al. (2003), Evans (2003), Kirchler (2007) and Richardson and Sawyer (2001). These invaluable sources gave not only perspectives from Accounting, Economics, Law and Psychology but also from America, Australasia and Europe. Originally the entries were compiled for the purpose of the project but as it became clear that this collection might be of use to others, as earlier collections were to us, a great deal of extra material was included. We are very grateful for funding from the Economic and Social Research Council (award number RES-000-23-1595).
Funded by Economic and Social Research Council award number RES-000-23-1595 ‘Optimum Tax Compliance Costs and Tax Simplification’