The following article was prepared by Mr. Robert Bray, Chief of the Technical Information Division, Library of Congress, in co‐operation with several members of the Library's staff. The views presented herein are the author's and may not be necessarily statements of the Library of Congress...

This paper examines the corporate income tax compliance costs and their determinants by analyzing survey and financial statements data from firms operating in Greece. We find that corporate tax compliance costs are of considerable size and vary with several firm-specific characteristics,...