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Public Finance Review, 2017
As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias.
Eichfelder, Sebastian, Hechtner, Frank
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As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias.
Eichfelder, Sebastian, Hechtner, Frank
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SSRN Electronic Journal, 2004
Most people think of tax burden as the amount of tax that is paid. Rarely does anyone think of the cost of complying with the provisions of the Income Tax Act. Government is costing us more than the taxes we see, because it's difficult to see the extra cost of complying with government regulations.
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Most people think of tax burden as the amount of tax that is paid. Rarely does anyone think of the cost of complying with the provisions of the Income Tax Act. Government is costing us more than the taxes we see, because it's difficult to see the extra cost of complying with government regulations.
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Journal AWWA, 1994
Understanding cost estimates is important to regulators as well as to utilities and their customers.This roundtable discussion was moderated by John Cromwell, manager of special studies, Apogee Research Inc., 4350 East–West Highway, Bethesda, MD 20814. Other participants were: Janet L.
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Understanding cost estimates is important to regulators as well as to utilities and their customers.This roundtable discussion was moderated by John Cromwell, manager of special studies, Apogee Research Inc., 4350 East–West Highway, Bethesda, MD 20814. Other participants were: Janet L.
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The Journal of the American Academy of Psychoanalysis and Dynamic Psychiatry, 2007
While the many costs of noncompliance have frequently been reviewed, this article addresses some of the costs of compliance, to the detriment of patients, doctors, and the doctor-patient relationship, and to the benefit of the pharmaceutical companies.
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While the many costs of noncompliance have frequently been reviewed, this article addresses some of the costs of compliance, to the detriment of patients, doctors, and the doctor-patient relationship, and to the benefit of the pharmaceutical companies.
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New England Journal of Medicine, 2003
The deadline for compliance with the regulations for patient privacy in the Health Insurance Portability and Accountability Act of 1996 (HIPAA) is now upon us, and hospitals and physician groups ar...
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The deadline for compliance with the regulations for patient privacy in the Health Insurance Portability and Accountability Act of 1996 (HIPAA) is now upon us, and hospitals and physician groups ar...
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Reducing costs and improving compliance
The American Journal of Cardiology, 1989The cost-effectiveness of antihypertensive therapy is defined as the costs of treatment less the savings from the prevention of stroke and myocardial infarction, relative to the therapeutic effectiveness of treatment. Since antihypertensive therapy actually increases the dollar cost of medical care, the use of more expensive agents needs to be ...
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Class Actions, Compliance and Moral Cost
Review of Law & Economics, 2011Abstract We study the effects of introducing class action lawsuits into a competitive environment where some firms have an intrinsic motivation to implement efficient care. The standard aggregation argument in favor of class action holds that there will be increasing efficiency due to lower litigation costs.
Bruno Deffains, Dominique Demougin
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2004
Abstract Compliance costs simply expressed are those costs that taxpayers incur as a result of meeting their taxation obligations over and above the payment of the tax itself. The burden of the compliance costs of taxation is now widely recognized throughout many countries in the world, particularly where research studies have taken ...
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Abstract Compliance costs simply expressed are those costs that taxpayers incur as a result of meeting their taxation obligations over and above the payment of the tax itself. The burden of the compliance costs of taxation is now widely recognized throughout many countries in the world, particularly where research studies have taken ...
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Journal AWWA, 1984
In response to Arizona Senator Dennis DeConcini's “Viewpoint” in the Journal AWWA, August 1984, the writer urges that funding be supplied for the water supply industry prior to establishment of any legislation that would require potentially costly compliance with new standards.
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In response to Arizona Senator Dennis DeConcini's “Viewpoint” in the Journal AWWA, August 1984, the writer urges that funding be supplied for the water supply industry prior to establishment of any legislation that would require potentially costly compliance with new standards.
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The Cost of Environmental Compliance
SPE/IADC Drilling Conference, 1989ABSTRACT The objective of this presentation is to summarize the nature and scope of the more major costs of environmental compliance as they apply to the field operations of oil and gas well drilling and production. An analysis of the appropriate federal laws is also addressed and included are the necessary reporting levels in both the ...
D.A. Stewart, J.D. Templet
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