Administrative and compliance costs of taxation and public transfers in the Netherlands:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Dutch English |
| Veröffentlicht: |
Groningen
Wolters-Noordhoff
1994
|
| Schriftenreihe: | Groningen theses in economics, management & organization
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Zugl.: Groningen, Univ., Diss., 1994 |
| Beschreibung: | 261 S. |
| ISBN: | 9001035213 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Explanation of symbols xii
Acknowledgements xiii
Preface xv
Part 1. Theoretical and methodological background
1 Introduction 3
1.1 Why study operating costs? 3
1.1.1 Transfers in the Dutch economy 3
1.1.2 Costs of tax benefit programmes 4
1.1.3 Costs versus benefits 6
1.2 Awareness of operating costs 7
1.2.1 Introduction 7
1.2.2 Recognition 7
1.2.3 Cost studies 8
1.2.4 Policy recognition and measures 11
1.3 Scope of the study 14
1.3.1 Tax benefit system 14
1.3.2 Programmes included in the study 15
1.3.3 Costs 15
1.3.4 Year 16
1.3.5 Purpose 16
1.4 Outline of the book 16
2 Conceptual and theoretical issues 19
2.1 Administrative costs 19
2.1.1 Definition 19
2.1.2 Factors determining administrative costs 21
2.1.3 The optimal level of administrative costs 23
2.2 Compliance costs 30
2.2.1 Definition 30
2.2.2 Factors determining compliance costs 33
2.2.3 The optimal level of compliance costs 35
2.2.4 Offsetting benefits to compliance costs 38
2.3 Relationship between administrative and compliance costs 40
2.3.1 Trade off between administrative and compliance costs 40
2.3.2 How should operating costs be distributed? 42
viii Contents
3 Measurement of operating costs 43
3.1 On methodology 43
3.2 Research methods 44
3.2.1 Documentary analysis 44
3.2.2 Case studies 47
3.2.3 Surveys 48
3.2.4 Diary studies 50
3.2.5 Simulation models 50
3.3 Valuation problems 51
3.3.1 Unit of measurement 51
3.3.2 Joint costs and internal prices 53
3.3.3 Time valuation 54
3.3.4 Psychological costs 55
Part 2. Measuring costs of tax benefit programmes
4 Administrative costs 59
4.1 Methodology 59
4.2 Subsidies to firms 59
4.2.1 Subsidy for regional investment projects 60
4.2.2 Innovation subsidy programme 62
4.2.3 Technology subsidy programme 63
4.2.4 Investment subsidy for maritime shipping 64
4.3 Subsidies to households 65
4.3.1 Study grants 65
4.3.2 Study costs compensation 66
4.3.3 Rent subsidy 67
4.4 Taxes and levies 69
4.4.1 Radio and TV licence fees 69
4.4.2 Environmental levies 71
4.4.3 Taxation 72
4.5 Social insurances 76
4.5.1 General 76
4.5.2 Work related insurances 83
4.5.3 Demographic insurances 89
4.5.4 Total administrative costs of social insurances 92
4.6 Social provisions 96
4.6.1 General 96
4.6.2 Programmes 97
4.6.3 Administrative costs 98
4.7 Comparison of social insurance and social provision programmes . . 101
4.8 Total administrative costs 104
4.9 International comparisons 1 6
4.9.1 Taxation 106
4.9.2 Social security 107
Contents ix
5 Compliance costs to business 109
5.1 Methodology 109
5.1.1 Sampling design 109
5.1.2 Questionnaire 110
5.1.3 Non response reply postcard 111
5.1.4 Survey 112
5.1.5 Response 113
5.1.6 Comparison of survey response with business population 114
5.2 Aggregate compliance costs and firm characteristics 115
5.2.1 Firm size 115
5.2.2 Economic sector 117
5.2.3 Conclusion 118
5.3 Compliance costs: all firms 118
5.3.1 Aggregate compliance costs 118
5.3.2 Composition 123
5.4 Compliance costs: subgroups of firms 126
5.4.1 Compliance costs by number of employees 126
5.4.2 Compliance costs by turnover 129
5.4.3 Compliance costs by economic sector 131
5.5 Compliance costs, total administration costs and labour costs 134
5.5.1 Administration costs 134
5.5.2 Labour costs 136
5.6 Incidence of compliance costs 136
5.6.1 Cash flow benefits 136
5.6.2 Tax deduction 137
5.6.3 Distribution of the compliance burden 137
5.7 International comparisons 137
5.8 Summary and conclusions 141
6 Compliance costs to private households 143
6.1 Methodology 143
6.1.1 Sampling design 143
6.1.2 Questionnaire 143
6.1.3 Survey 144
6.1.4 Response 145
6.1.5 Representativeness 145
6.1.6 Data handling 146
6.1.7 Time valuation 147
6.2 Personal Income Tax 147
6.2.1 General 147
6.2.2 Costs per taxpayer 148
6.2.3 Costs and taxpayer profiles 150
6.2.4 Costs of audits and tax appeals 157
6.2.5 Total costs of income tax returns 157
6.2.6 Comparison with results of business survey 157
x Contents
6.3 Wealth Tax 160
6.3.1 General 160
6.3.2 Costs per taxpayer 160
6.3.3 Costs and taxpayer profiles 160
6.3.4 Total costs of wealth tax 163
6.4 Rent subsidy 163
6.4.1 General 163
6.4.2 Costs per household 164
6.4.3 Costs and household profiles 164
6.4.4 Total costs of rent subsidy applications 165
6.5 Social security benefits 165
6.5.1 General 165
6.5.2 Costs of receiving benefit 166
6.5.3 Application not granted 167
6.5.4 Total costs of receiving benefit 168
6.6 Total compliance costs to private households 168
6.7 Comparisons with other research 170
6.7.1 The Netherlands 170
6.7.2 International comparisons 172
Part 3. Summary and conclusions
7 Total operating costs 177
7.1 Summary of operating costs 177
7.2 Excluded costs and survey bias 179
7.2.1 Compliance costs not included 179
7.2.2 Cost components left out 181
7.2.3 Survey bias 182
7.2.4 Programmes excluded 182
7.2.5 Conclusion: overall operating costs 182
7.3 Distribution of operating costs 183
7.3.1 Distribution by programme 183
7.3.2 Incidence 185
8 Conclusions and policy implications 187
8.1 Conclusions 187
8.2 Policy implications: an introduction 189
8.3 Reducing the level of operating costs 189
8.3.1 Structure of tax benefit programmes 190
8.3.2 Administration 194
8.4 Improving the distribution of operating costs 196
8.5 Concluding remarks 197
Contents xi
Samenvatting (summary in Dutch) 199
Bibliography 207
Appendices 227
A Technical aspects of business study 229
Al Data handling and processing 229
A2 Estimating the value of cash flow benefits 229
A3 Determining sample size and structure 236
B Review of earlier studies on operating costs 241
C Measures of association for contingency tables 251
D List of abbreviations 253
Index 257
|
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| id | DE-604.BV009867149 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:42:17Z |
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| isbn | 9001035213 |
| language | Dutch English |
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| spelling | Allers, Maarten Verfasser aut Administrative and compliance costs of taxation and public transfers in the Netherlands Maarten Adriaan Allers Groningen Wolters-Noordhoff 1994 261 S. txt rdacontent n rdamedia nc rdacarrier Groningen theses in economics, management & organization Zugl.: Groningen, Univ., Diss., 1994 Kosten gtt Kosten-effectiviteitsanalyse gtt Overdrachtsuitgaven gtt Steuer Taxation Compliance costs Netherlands Steuerrecht (DE-588)4116614-0 gnd rswk-swf Verwaltungskosten (DE-588)4188130-8 gnd rswk-swf Transferzahlung (DE-588)4185886-4 gnd rswk-swf Niederlande Niederlande (DE-588)4042203-3 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Niederlande (DE-588)4042203-3 g Steuerrecht (DE-588)4116614-0 s Verwaltungskosten (DE-588)4188130-8 s DE-604 Transferzahlung (DE-588)4185886-4 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006534101&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Allers, Maarten Administrative and compliance costs of taxation and public transfers in the Netherlands Kosten gtt Kosten-effectiviteitsanalyse gtt Overdrachtsuitgaven gtt Steuer Taxation Compliance costs Netherlands Steuerrecht (DE-588)4116614-0 gnd Verwaltungskosten (DE-588)4188130-8 gnd Transferzahlung (DE-588)4185886-4 gnd |
| subject_GND | (DE-588)4116614-0 (DE-588)4188130-8 (DE-588)4185886-4 (DE-588)4042203-3 (DE-588)4113937-9 |
| title | Administrative and compliance costs of taxation and public transfers in the Netherlands |
| title_auth | Administrative and compliance costs of taxation and public transfers in the Netherlands |
| title_exact_search | Administrative and compliance costs of taxation and public transfers in the Netherlands |
| title_full | Administrative and compliance costs of taxation and public transfers in the Netherlands Maarten Adriaan Allers |
| title_fullStr | Administrative and compliance costs of taxation and public transfers in the Netherlands Maarten Adriaan Allers |
| title_full_unstemmed | Administrative and compliance costs of taxation and public transfers in the Netherlands Maarten Adriaan Allers |
| title_short | Administrative and compliance costs of taxation and public transfers in the Netherlands |
| title_sort | administrative and compliance costs of taxation and public transfers in the netherlands |
| topic | Kosten gtt Kosten-effectiviteitsanalyse gtt Overdrachtsuitgaven gtt Steuer Taxation Compliance costs Netherlands Steuerrecht (DE-588)4116614-0 gnd Verwaltungskosten (DE-588)4188130-8 gnd Transferzahlung (DE-588)4185886-4 gnd |
| topic_facet | Kosten Kosten-effectiviteitsanalyse Overdrachtsuitgaven Steuer Taxation Compliance costs Netherlands Steuerrecht Verwaltungskosten Transferzahlung Niederlande Hochschulschrift |
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