The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications

Marsha Blumenthal; Joel B. Slemrod

doi:10.1007/bf00873106

The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications

International Tax and Public Finance ◽

10.1007/bf00873106 ◽

1995 ◽

Vol 2 (1) ◽

pp. 37-53 ◽

Cited By ~ 14

Author(s):

Marsha Blumenthal ◽

Joel B. Slemrod

Keyword(s):

Policy Implications ◽

Compliance Cost

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The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications

The Taxation of Multinational Corporations ◽

10.1007/978-94-009-1818-4_3 ◽

1996 ◽

pp. 33-49 ◽

Cited By ~ 1

Author(s):

Marsha Blumentha ◽

Joel B. Slemrod

Keyword(s):

Policy Implications ◽

Compliance Cost

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Determinants of Regulatory Burdens on Non-listed Small Corporations in Australia: Perceptions of Small Corporations’ Owners/Managers

Journal of Business Systems Governance & Ethics ◽

10.15209/jbsge.v7i1.213 ◽

2012 ◽

Vol 7 (1) ◽

Author(s):

Yongqiang Li ◽

Anona Armstrong ◽

Andrew Clarke

Keyword(s):

Policy Decision ◽

Regulatory Compliance ◽

Decision Makers ◽

Policy Implications ◽

Future Research ◽

Compliance Cost ◽

Firm Level ◽

Australian Economy ◽

Future Research Directions

Small corporations are the engine room whilst the forgotten corner of the Australian economy. Regulatory burdens are hampering the small corporations from performing to their optimal, which consequently impairs the economic growth of the nation. For policy decision makers, quantifying the regulatory compliance cost is the first priority for evidence-based de-regulatory reforms. Thus, policy options proposed are of practical imperative to future de-regulation reforms. Prior research supporting the estimation and determination of regulatory compliance cost are at a dearth. This paper fills the gap by estimating the regulatory compliance costs of small corporations using the firm level survey data. A non-parametric logit model, Generalised Ordered Logit/Partial Proportional Odds Model (gonlogit2), is developed to estimate the impacts of determinants on regulatory costs. The paper concluded with a discussion of policy implications and future research directions.

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