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Similarly a less complex tax system would also encourage tax compliance Cox Eger 2006 Richardson 2006. Retrieved 20 June 2007 from http //www. executive. govt. nz Cox S. P. Eger R. J. I. 2006. Procedural complexity of tax administration The road fund case. Journal of Economic Psychology 12 299 324. Jackson B. R. Milliron C. V. 1986. Tax compliance research Findings problems and prospects. The Journal of the American Taxation Association 8 2 22 36. Loo E. C. McKerchar M. Hansford A. 2008. Tax...
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