The Income Tax Compliance Cost of Large and Mid-Size Businesses

By Joel B. Slemrod, V. Venkatesh. 2002

120 citations recorded by the source corpus.

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Managerial Attitudes and Corporate Actions (2013, background): “5 Graham, Harvey, and Rajgopal (2005) obtain a response rate of 10%, Trahan and Gitman (1995) 12%, Graham and Harvey (2001) 9%, and Brav Graham, Harvey, and Michaely (2005) 16%.”
Tax Rates and Corporate Decision Making (2017, background): “Finally, 9 For example, Trahan and Gitman (1995), Slemrod and Blumenthal (1996), Graham and Harvey (2001), Slemrod and Venkatesh (2002), and Graham et al. (2005) report response rates between 10.4% and 21.8%.”
Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions (2010, unknown): “In addition, Slemrod and Venkatesh (2002) survey tax preparers (12 percent response rate) and corporate taxpayers (9 percent response rate) about compliance costs, and Slemrod and Blumenthal (1996) obtain a 21.8 percent response rate in a survey of large corporate taxpayers about compliance costs.”
Studying the Studies: An Overview of Recent Research Into Taxation Operating Costs (2004, background): “…time periods, but there have still been a number of major studies in both the USA and Canada in recent years (for example, Vaillancourt, 1989; Blumenthal and Slemrod 1992), and evidence that interest is being re-ignited (for example, Slemrod and Venkatesh, 2002; Stavrianos and Greenland, 2002).”