Study
| EST. READ TIME 1 MIN.Compliance and Administrative Costs of Taxation in Canada
Compliance costs refer to the costs incurred by individuals and businesses in complying with tax laws and regulations. Administrative costs include the expenses incurred by governments to manage and maintain the tax system. The are all too often neglected in the discussion of tax policy. They are recognized as important but usually overlooked. The direct costs of taxation coupled with their incentive or behavioural effects normally take centre stage in the discussion and formulation of tax policy.
The main objective of the study, however, is to provide an up-to-date reasonable estimate of the costs of complying with tax laws and regulations and the costs to government in managing and maintaining the tax system. The study also summarizes the limited amount of research completed in Canada and abroad on tax compliance. The results are presented in order to provide some limited points of comparison between the calculations completed for this study and estimates completed previously.
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Milagros Palacios
Director, Addington Centre for Measurement, Fraser Institute
Milagros Palacios is the Director for the Addington Centre for Measurement at the Fraser Institute. She holds a B.S. in IndustrialEngineering from the Pontifical Catholic University of Peru and a M.Sc. in Economics from the University of Concepcion, Chile. Ms. Palacios has studied public policy involving taxation, government finances, investment, productivity, labour markets, and charitable giving, for nearly 10 years. Since joining the Institute, Ms. Palacios has authored or coauthored over 70 comprehensive research studies, 70 commentaries and four books. Her recent commentaries have appeared in major Canadian newspapers such as the National Post, Toronto Sun, Windsor Star, and Vancouver Sun.… Read more Read Less…
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