{"id":"https://openalex.org/W2265264602","doi":"https://doi.org/10.17169/fudocs_document_000000002573","title":"Tax compliance costs","display_name":"Tax compliance costs","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W2265264602","doi":"https://doi.org/10.17169/fudocs_document_000000002573","mag":"2265264602"},"language":"en","primary_location":{"id":"pmh:oai:refubium.fu-berlin.de:fub188/19702","doi":null,"is_oa":true,"landing_page_url":"https://refubium.fu-berlin.de/handle/fub188/19702","pdf_url":"https://refubium.fu-berlin.de/handle/fub188/19702","source":{"id":"https://openalex.org/S4306402444","display_name":"Refubium (Universit\u00e4tsbibliothek der Freien Universit\u00e4t Berlin)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I75951250","host_organization_name":"Freie Universit\u00e4t Berlin","host_organization_lineage":["https://openalex.org/I75951250"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:book"},"volume":null,"type":"book","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://refubium.fu-berlin.de/handle/fub188/19702","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010672253","display_name":"Sebastian Eichfelder","orcid":"https://orcid.org/0000-0001-8185-9156","observed_orcids":["https://orcid.org/0000-0001-8185-9156"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Eichfelder, Sebastian","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5068432604","display_name":"Michael Schorn","orcid":"https://orcid.org/0000-0002-8275-8565","observed_orcids":["https://orcid.org/0000-0002-8275-8565"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Schorn, Michael","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"46","issue":"5","first_page":"764","last_page":"792"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.0027000000700354576,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-compliance-costs","display_name":"tax compliance costs","score":1.0},{"id":"https://openalex.org/keywords/business-strategy","display_name":"business strategy","score":0.8100000023841858},{"id":"https://openalex.org/keywords/small-business","display_name":"small business","score":0.7319999933242798},{"id":"https://openalex.org/keywords/tax-advisers","display_name":"tax advisors","score":0.8450000286102295},{"id":"https://openalex.org/keywords/outsourcing","display_name":"outsourcing","score":0.7200000286102295},{"id":"https://openalex.org/keywords/electronic-data-interchange","display_name":"electronic data interchange","score":0.8489999771118164},{"id":"https://openalex.org/keywords/bounded-rationality","display_name":"bounded rationality","score":0.8769999742507935},{"id":"https://openalex.org/keywords/overconfidence","display_name":"overconfidence","score":0.8119999766349792},{"id":"https://openalex.org/keywords/perceived-cost","display_name":"perceived cost","score":0.7749999761581421},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.5410000085830688}],"concepts":[{"id":"https://openalex.org/C169087156","wikidata":"https://www.wikidata.org/wiki/Q2131593","display_name":"Framing (construction)","level":2,"score":0.7324275374412537},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6231741905212402},{"id":"https://openalex.org/C136714292","wikidata":"https://www.wikidata.org/wiki/Q1440683","display_name":"Framing effect","level":3,"score":0.5892349481582642},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5402154326438904},{"id":"https://openalex.org/C198477413","wikidata":"https://www.wikidata.org/wiki/Q7647069","display_name":"Survey data collection","level":2,"score":0.466123104095459},{"id":"https://openalex.org/C134801348","wikidata":"https://www.wikidata.org/wiki/Q7140425","display_name":"Non-response bias","level":2,"score":0.4604078233242035},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.44246309995651245},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.38308557868003845},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.1493816375732422},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.09402310848236084},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.0867556631565094},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0766008198261261},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C2781310500","wikidata":"https://www.wikidata.org/wiki/Q1231428","display_name":"Persuasion","level":2,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:oai:refubium.fu-berlin.de:fub188/19702","doi":null,"is_oa":true,"landing_page_url":"https://refubium.fu-berlin.de/handle/fub188/19702","pdf_url":"https://refubium.fu-berlin.de/handle/fub188/19702","source":{"id":"https://openalex.org/S4306402444","display_name":"Refubium (Universit\u00e4tsbibliothek der Freien Universit\u00e4t Berlin)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I75951250","host_organization_name":"Freie Universit\u00e4t Berlin","host_organization_lineage":["https://openalex.org/I75951250"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:book"},{"id":"mag:2265264602","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/a/sae/pubfin/v46y2018i5p764-792.html","pdf_url":null,"source":{"id":"https://openalex.org/S180492355","display_name":"Public Finance Review","issn_l":"1091-1421","issn":["1091-1421","1552-7530"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Public Finance Review","raw_type":null},{"id":"pmh:oai:RePEc:sae:pubfin:v:46:y:2018:i:5:p:764-792","doi":null,"is_oa":false,"landing_page_url":"http://pfr.sagepub.com/content/46/5/764.abstract","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"doi:10.17169/fudocs_document_000000002573","doi":"https://doi.org/10.17169/fudocs_document_000000002573","is_oa":true,"landing_page_url":"https://doi.org/10.17169/fudocs_document_000000002573","pdf_url":null,"source":{"id":"https://openalex.org/S7407052913","display_name":"Universit\u00e4tsbibliothek der FU Berlin Hochschulschriftenstelle u. Dokumentenserver","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"pmh:oai:refubium.fu-berlin.de:fub188/19702","doi":null,"is_oa":true,"landing_page_url":"https://refubium.fu-berlin.de/handle/fub188/19702","pdf_url":"https://refubium.fu-berlin.de/handle/fub188/19702","source":{"id":"https://openalex.org/S4306402444","display_name":"Refubium (Universit\u00e4tsbibliothek der Freien Universit\u00e4t Berlin)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I75951250","host_organization_name":"Freie Universit\u00e4t Berlin","host_organization_lineage":["https://openalex.org/I75951250"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:book"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2265264602.pdf","grobid_xml":"https://content.openalex.org/works/W2265264602.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3123138744","https://openalex.org/W2616291097","https://openalex.org/W2614377904","https://openalex.org/W7111824101","https://openalex.org/W2971872278","https://openalex.org/W7215398728","https://openalex.org/W1583884944","https://openalex.org/W1521959142","https://openalex.org/W2729006599","https://openalex.org/W3125387499"],"abstract_inverted_index":{"Our":[0],"paper":[1],"analyses":[2],"the":[3,43,68,117,150,167],"relationship":[4],"of":[5,33,45,70,78,96,136,149,166],"tax":[6,26,38,72,98,118,131,172],"compliance":[7,23,39,89],"costs":[8],"and":[9,119],"business":[10,50],"strategy.":[11,55],"Due":[12],"to":[13,25,35,86],"instruments,":[14],"like":[15,146],"information":[16],"technology,":[17],"simplified":[18,126],"cash":[19,127],"accounting":[20,128],"or":[21,123],"outsourcing":[22,97],"activities":[24],"advisers,":[27],"private":[28,49],"businesses":[29,64,80],"have":[30],"a":[31,48,52,75,93,108,125,155,164],"set":[32],"strategies":[34],"optimize":[36],"their":[37,88],"cost":[40,90,109,156],"burden.":[41],"Under":[42],"assumption":[44],"rational":[46],"choice":[47],"chooses":[51],"cost-optimal":[53],"administration":[54],"Nevertheless":[56],"we":[57,102],"find":[58,103],"empirical":[59],"evidence":[60,106],"for":[61,107,130],"small":[62,79],"German":[63],"using":[65],"only":[66],"insufficiently":[67],"support":[69],"external":[71,137,171],"advisers.":[73],"Therefore":[74],"considerable":[76],"number":[77],"in":[81],"Germany":[82],"would":[83],"be":[84,140,163],"able":[85],"reduce":[87],"burden":[91],"by":[92,111,124,142],"higher":[94],"degree":[95],"processes.":[99],"By":[100],"contrast":[101],"no":[104],"significant":[105],"reduction":[110],"an":[112,147,170],"electronic":[113],"data":[114],"interchange":[115],"with":[116],"social":[120],"insurance":[121],"authorities":[122],"method":[129],"purposes.":[132],"The":[133],"insufficient":[134],"use":[135],"advice":[138],"may":[139],"explained":[141],"bounded":[143],"rationality":[144],"arguments,":[145],"overconfidence":[148],"taxpayer":[151,168],"as":[152,154],"well":[153],"perception":[157],"deficit.":[158],"An":[159],"alternative":[160],"motivation":[161],"could":[162],"mistrust":[165],"against":[169],"adviser.":[173]},"counts_by_year":[],"updated_date":"2026-08-30T07:30:35.949966","created_date":"2016-06-24T00:00:00"}
