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The Cost to Canadians of Complying with Personal Income Taxes

出版	Fraser Institute, 2014
ISBN	08897530169780889753013
URL	http://books.google.com.hk/books?id=2q2H0AEACAAJ&hl=&source=gbs_api

註釋"The Fraser Institute has published a series of studies over the past several years estimating the total compliance costs associated with Canada's tax system. The purpose of this research is to quantify tax compliance costs and to ensure that they are considered as part of the broader policy debate with respect to the economic costs of taxation. This current study builds on this previous research by estimating the cost of complying with the personal income tax system in 2012. It updates past estimates for the average amount of time and financial resources that Canadians spend to comply with the system, and then calculates aggregate compliance costs in Canada"--