Appendix Table 5.

Intervention Costs

Resource	Number of Items per Million People	Cost per Item (dollars)	Total Cost per Million People (dollars)	Total National Annual Costa (dollars)	Description/Source
Government
Tax department administrator	0.32 FTE	89,500	28,700	8,960,000	Average per capita FTE data from West Virginia (WV) and Washington (WA) State Departments of Revenue. U.S. Bureau of Labor Statistics 2013 mean salary for Occupation 13-2081: Tax examiners, collectors, and revenue agents. Assume 56% non-salary benefits
Field audit salary costs	0.30 FTE	89,500	26,900	8,310,000	Per capita FTE data from WV State Department of Revenue. U.S. Bureau of Labor Statistics 2013 mean salary for Occupation 13-2081: Tax examiners, collectors, and revenue agents. Assume 56% non-salary benefits
Field audit direct costs	1		9,160	2,870,000	Per capita direct field audit costs from WV State Department of Revenue
Tax certification system operating costs	1		11,900	3,710,000	Per capita tax certification system operating costs from WV State Department of Revenue
Subtotal			76,500	23,800,000
Industry
Industry tax auditor	0.32 FTE	106,000	33,900	10,600,000	Assume FTE equivalent to government. Apply to U.S. Bureau of Labor Statistics 2013 mean salary for Occupation 13-2011: Accountants and auditors. Assume 43% non-salary benefits
Field audit compliance salary costs	0.30 FTE	106,000	31,800	9,840,000	Assume FTE equivalent to government. Apply to U.S. Bureau of Labor Statistics 2013 mean salary for Occupation 13-2011: Accountants and auditors. Assume 43% non-salary benefits
Field audit compliance direct costs	1		9,160	2,870,000	Assume equivalent to government costs
Tax certification system operating costs	1		11,900	3,710,000	Assume equivalent to government costs
Subtotal			86,800	27,000,000
Total			163,000	50,900,000

Dollars, 2005 U.S. dollars; FTE, full-time equivalent

^aCosts are based on average inputs in 2014 dollars and will differ from simulation results, may not sum due to rounding