Source: Australian Tax Research Foundation
Published Date: 1 Jan 1990
The authors surveyed over 1000 individual taxpayers to ascertain the total compliance costs of personal income taxation in Australia for the tax year 1986/87. The information was obtained through a postal questionnaire undertaken in April/May 1988. Results of the survey were re-weighted and grossed-up as appropriate in order to reflect the taxpaying population as a whole. The results show that the main determinants of compliance costs are the level of income and the type of tax form completed. Comparisons with respective USA and UK compliance costs are also made in the publication.
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