Did the Tax Reform Act of 1986 Simplify Tax Matters?
AbstractThis paper attempts to assess whether the Tax Reform Act of 1986 simplified tax matters significantly, or at all. I conclude that, despite a few scattered signs that tax-related financial planning has declined, the compliance cost of the income tax system is probably higher now than it was in the early 1980s. This suggests that the Tax Reform Act achieved little, if any, simplification in the tax system, although it remains possible that the Act dampened what would have been an even greater increase in compliance cost.
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Bibliographic InfoArticle provided by American Economic Association in its journal Journal of Economic Perspectives.
Volume (Year): 6 (1992)
Issue (Month): 1 (Winter)
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- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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- Klara Sabirianova Peter & Steve Buttrick & Denvil Duncan, 2007.
"Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0721, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2009. "Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries," IZA Discussion Papers 4228, Institute for the Study of Labor (IZA).
- Cuccia, Andrew D. & Carnes, Gregory A., 2001. "A closer look at the relation between tax complexity and tax equity perceptions," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 113-140, April.
- Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2006. "Does tax simplification yield more equity and efficiency? An empirical analysis for Germany," FiFo Discussion Papers - Finanzwissenschaftliche DiskussionsbeitrÃ¤ge 06-5, University of Cologne, FiFo Institute for Public Economics.
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