{"id":"https://openalex.org/W3121815476","doi":"https://doi.org/10.2139/ssrn.2535664","title":"Tax Compliance Costs: A Review of Cost Burdens and Cost Structures","display_name":"Tax Compliance Costs: A Review of Cost Burdens and Cost Structures","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W3121815476","doi":"https://doi.org/10.2139/ssrn.2535664","mag":"3121815476"},"language":"en","primary_location":{"id":"doi:10.7866/hpe-rpe.14.3.5","doi":"https://doi.org/10.7866/hpe-rpe.14.3.5","is_oa":false,"landing_page_url":"https://doi.org/10.7866/hpe-rpe.14.3.5","pdf_url":null,"source":{"id":"https://openalex.org/S948502762","display_name":"Revista Hacienda P\u00fablica Espa\u00f1ola","issn_l":"0210-1173","issn":["0210-1173","2386-4176"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310322623","host_organization_name":"Instituto de Estudios Fiscales","host_organization_lineage":["https://openalex.org/P4310322623"],"host_organization_lineage_names":["Instituto de Estudios Fiscales"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Hacienda P\u00fablica Espa\u00f1ola","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=2535664","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":[{"id":"https://openalex.org/I95793202","display_name":"Otto-von-Guericke-Universit\u00e4t Magdeburg","ror":"https://ror.org/00ggpsq73","country_code":"DE","type":"education","lineage":["https://openalex.org/I95793202"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Sebastian Eichfelder","raw_affiliation_strings":["Otto-von-Guericke-Universit\u00e4t Magdeburg, Universit\u00e4tspl. 2, PSF 4120, Magdeburg, D-39106, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Otto-von-Guericke-Universit\u00e4t Magdeburg, Universit\u00e4tspl. 2, PSF 4120, Magdeburg, D-39106, Germany","institution_ids":["https://openalex.org/I95793202"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5035711765","display_name":"Fran\u00e7ois Vaillancourt","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I70931966","display_name":"Universit\u00e9 de Montr\u00e9al","ror":"https://ror.org/0161xgx34","country_code":"CA","type":"education","lineage":["https://openalex.org/I70931966"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Frannois Vaillancourt","raw_affiliation_strings":["University of Montreal, C.P. 6128, succursale Centre-Ville, Montreal, Quebec H3C 3J7, Canada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Montreal, C.P. 6128, succursale Centre-Ville, Montreal, Quebec H3C 3J7, Canada","institution_ids":["https://openalex.org/I70931966"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5010672253"],"corresponding_institution_ids":["https://openalex.org/I95793202"],"apc_list":null,"apc_paid":null,"fwci":7.453,"has_fulltext":true,"cited_by_count":69,"citation_normalized_percentile":{"value":0.96776115,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"210","issue":"3","first_page":"111","last_page":"148"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9794999957084656,"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":0.9794999957084656,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.018300000578165054,"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":0.0007999999797903001,"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/cost-burden","display_name":"cost burden","score":0.7829999923706055},{"id":"https://openalex.org/keywords/cost-structure","display_name":"cost structure","score":0.7879999876022339},{"id":"https://openalex.org/keywords/individual-taxpayers","display_name":"individual taxpayers","score":0.8489999771118164},{"id":"https://openalex.org/keywords/small-business","display_name":"small business","score":0.9449999928474426},{"id":"https://openalex.org/keywords/large-firms","display_name":"large corporations","score":0.9700000286102295},{"id":"https://openalex.org/keywords/tax-accounting","display_name":"tax accounting","score":0.6119999885559082},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":1.0},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.6729999780654907},{"id":"https://openalex.org/keywords/value-added-tax","display_name":"value added tax","score":0.9950000047683716},{"id":"https://openalex.org/keywords/tax-complexity","display_name":"tax complexity","score":0.890999972820282}],"concepts":[{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.666405200958252},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6101604104042053},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.505577802658081},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.47113364934921265},{"id":"https://openalex.org/C2992476531","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax planning","level":4,"score":0.4431687593460083},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.37778881192207336},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.33474063873291016},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3219178318977356},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.1734732687473297},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.7866/hpe-rpe.14.3.5","doi":"https://doi.org/10.7866/hpe-rpe.14.3.5","is_oa":false,"landing_page_url":"https://doi.org/10.7866/hpe-rpe.14.3.5","pdf_url":null,"source":{"id":"https://openalex.org/S948502762","display_name":"Revista Hacienda P\u00fablica Espa\u00f1ola","issn_l":"0210-1173","issn":["0210-1173","2386-4176"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310322623","host_organization_name":"Instituto de Estudios Fiscales","host_organization_lineage":["https://openalex.org/P4310322623"],"host_organization_lineage_names":["Instituto de Estudios Fiscales"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Hacienda P\u00fablica Espa\u00f1ola","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.2535664","doi":"https://doi.org/10.2139/ssrn.2535664","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2535664","pdf_url":"https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=2535664","source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:hpe:journl:y:2014:v:210:i:3:p:111-148","doi":null,"is_oa":false,"landing_page_url":"https://www.ief.es/comun/Descarga.cshtml?ruta=~/docs/destacados/publicaciones/revistas/hpe/210_Art5.pdf","pdf_url":"https://www.ief.es/comun/Descarga.cshtml?ruta=~/docs/destacados/publicaciones/revistas/hpe/210_Art5.pdf","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":"pmh:oai:RePEc:zbw:arqudp:178","doi":null,"is_oa":false,"landing_page_url":"https://www.econstor.eu/bitstream/10419/104539/1/804987130.pdf","pdf_url":"https://www.econstor.eu/bitstream/10419/104539/1/804987130.pdf","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":"preprint"},{"id":"mag:3121815476","doi":null,"is_oa":false,"landing_page_url":"https://econpapers.repec.org/paper/zbwarqudp/178.htm","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":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:econstor.eu:10419/104539","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10419/104539","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","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":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"}],"best_oa_location":{"id":"doi:10.2139/ssrn.2535664","doi":"https://doi.org/10.2139/ssrn.2535664","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2535664","pdf_url":"https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=2535664","source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3121815476.pdf","grobid_xml":"https://content.openalex.org/works/W3121815476.grobid-xml"},"referenced_works_count":91,"referenced_works":["https://openalex.org/W11462967","https://openalex.org/W43452858","https://openalex.org/W69251578","https://openalex.org/W84086336","https://openalex.org/W123781764","https://openalex.org/W149979081","https://openalex.org/W154490092","https://openalex.org/W358475766","https://openalex.org/W760506253","https://openalex.org/W925890162","https://openalex.org/W1485545161","https://openalex.org/W1495008476","https://openalex.org/W1564795500","https://openalex.org/W1567795722","https://openalex.org/W1568352551","https://openalex.org/W1578557951","https://openalex.org/W1583884944","https://openalex.org/W1593747802","https://openalex.org/W1596634172","https://openalex.org/W1596988276","https://openalex.org/W1597873741","https://openalex.org/W1602242401","https://openalex.org/W1968252225","https://openalex.org/W1969435814","https://openalex.org/W1972584923","https://openalex.org/W1989837005","https://openalex.org/W1992857985","https://openalex.org/W2003060338","https://openalex.org/W2009080882","https://openalex.org/W2009419939","https://openalex.org/W2024032201","https://openalex.org/W2024508887","https://openalex.org/W2035110950","https://openalex.org/W2047167053","https://openalex.org/W2047713361","https://openalex.org/W2052847790","https://openalex.org/W2061077175","https://openalex.org/W2072398012","https://openalex.org/W2075804856","https://openalex.org/W2083721298","https://openalex.org/W2084636603","https://openalex.org/W2088972388","https://openalex.org/W2089059748","https://openalex.org/W2090513229","https://openalex.org/W2099783074","https://openalex.org/W2114943247","https://openalex.org/W2117580691","https://openalex.org/W2124779127","https://openalex.org/W2127505600","https://openalex.org/W2134022526","https://openalex.org/W2135812350","https://openalex.org/W2139861991","https://openalex.org/W2139896179","https://openalex.org/W2153606937","https://openalex.org/W2159032523","https://openalex.org/W2160746919","https://openalex.org/W2166954957","https://openalex.org/W2168806987","https://openalex.org/W2170430094","https://openalex.org/W2184946181","https://openalex.org/W2227795151","https://openalex.org/W2233080827","https://openalex.org/W2234078384","https://openalex.org/W2244195486","https://openalex.org/W2244205058","https://openalex.org/W2263034732","https://openalex.org/W2279011909","https://openalex.org/W2316804887","https://openalex.org/W2322073758","https://openalex.org/W2539261291","https://openalex.org/W2626957743","https://openalex.org/W2968596961","https://openalex.org/W2990298809","https://openalex.org/W3016945219","https://openalex.org/W3020581209","https://openalex.org/W3094016857","https://openalex.org/W3123452386","https://openalex.org/W3124466116","https://openalex.org/W3125128521","https://openalex.org/W3125948102","https://openalex.org/W3143546042","https://openalex.org/W3158781994","https://openalex.org/W4205985358","https://openalex.org/W4210342906","https://openalex.org/W4234347845","https://openalex.org/W4240788956","https://openalex.org/W4251916925","https://openalex.org/W4254445582","https://openalex.org/W4292157289","https://openalex.org/W4410161326","https://openalex.org/W4410238127"],"related_works":["https://openalex.org/W4388151570","https://openalex.org/W7135661288","https://openalex.org/W1485545161","https://openalex.org/W2591464096","https://openalex.org/W7005738517","https://openalex.org/W7213544787","https://openalex.org/W6948756910","https://openalex.org/W2172144107","https://openalex.org/W2322073758","https://openalex.org/W2360825198"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":9},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":15},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":10},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":1}],"updated_date":"2026-10-21T09:56:26.102985","created_date":"2021-02-01T00:00:00"}