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| Author: | Hudson, J. Godwin, M. |
| Title: | The compliance costs of collecting direct tax in the UK: An analysis of PAYE and National Insurance |
| Journal: | Journal of Public Economics
2000 : JUL, VOL. 77:1, p. 29-44 |
| Index terms: | Economies of scale Pay Taxation Costs United Kingdom Europe |
| Language: | eng |
| Abstract: | This paper analyzes the determinants of compliance costs of the system of direct taxation known as Pay as you Earn (PAYE) in the U.K. This is administered by firms who deduct the tax from their employees and, after a lag, pay it to the government. The analysis shows that there are important economies of scale. Moreover, compliance costs are directly proportional to: 1. disturbance variables such as labour market flows, 2. complexity variables such as proxied by the average wage and the proportion of casual workers, and 3. the frequency with which workers are paid. |
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