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Date: 2011
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/129981
Description: Shareholdings for a sample of institutional equity funds, operating under the Australian imputation tax system, show that dividend policy and fund holdings are related. Relative to market benchmarks a ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/38226
Description: Australia adopted a simplified style of legal drafting in 1997 in order to reduce the costs of tax compliance. Psychological costs are one aspect of compliance costs which has previously received litt ... More
Reviewed: Reviewed
Date: 2005
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/1144336
Description: This paper reports the latest experiments undertaken by our research team in comparing the relative psychological costs incurred by taxpayers when reading and applying the Income Tax Assessment Acts ( ... More
Reviewed: Reviewed
Date: 2004
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/1144396
Description: This paper examined the psychological cost of tax compliance. It reported on the difficulties of measuring psychological costs and reported on how this area of tax compliance was being handled oversea ... More
Reviewed: Reviewed
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