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Estimating aggregate tax compliance costs: a bivariate state space approach

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Published on 01 Jul 21 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

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.

Author profiles

Hao Wu
Hao is an Associate Lecturer, Discipline of Business Analytics, Business School, University of Sydney.
Current at 1 April 2017
Click here to expand/collapse more articles by Hao Wu.
Binh Tran-Nam
Binh works for the School of Taxation and Business, UNSW Sydney and School of Business and Management, RMIT University Vietnam.
Current 1 January 2020
Click here to expand/collapse more articles by Binh Tran-Nam.

 

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