The compliance costs of collecting direct tax in the UK: An analysis of PAYE and National Insurance

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@article{d91d0294ba6747168e386823e6804113,

title = "The compliance costs of collecting direct tax in the UK: An analysis of PAYE and National Insurance",

author = "J Hudson and M Godwin",

year = "2000",

month = jul,

doi = "10.1016/S0047-2727(99)00088-2",

language = "English",

volume = "77",

pages = "29--44",

journal = "Journal of Public Economics",

publisher = "Elsevier B.V.",

number = "1",

}

TY - JOUR

T1 - The compliance costs of collecting direct tax in the UK: An analysis of PAYE and National Insurance

AU - Hudson, J

AU - Godwin, M

PY - 2000/7

Y1 - 2000/7

UR - http://dx.doi.org/10.1016/S0047-2727(99)00088-2

U2 - 10.1016/S0047-2727(99)00088-2

DO - 10.1016/S0047-2727(99)00088-2

M3 - Article

VL - 77

SP - 29

EP - 44

JO - Journal of Public Economics

JF - Journal of Public Economics

IS - 1

ER -