How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax
AbstractProvides a conceptual framework (similar to that used to justify tax base and rate structure choices) for assessing complexity, compliance and enforcement costs of incremental reforms and fundamental restructuring of the tax system.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 49 (1996)
Issue (Month): 1 (March)
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