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Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax

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  • Janet Holtzblatt
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    Abstract

    Many countries do not require all taxpayers to file an annual income tax return. Return-free systems shift some of the costs of operating the tax system from taxpayers to employers, other third parties, and the government. Return-free systems may work best when the tax system is relatively simple: when the unit of taxation is the individual, the tax rate structure is relatively flat, and there are few deductions and credits. The more the tax code is used to achieve tax and social policy goals other than simplification, the more difficult it may be to exempt most taxpayers from filing requirements.

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    File URL: http://aysps.gsu.edu/sites/default/files/documents/icepp/wp/ispwp0713.pdf
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    Bibliographic Info

    Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0713.

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    Length: 32 pages
    Date of creation: 01 Jun 2007
    Date of revision:
    Handle: RePEc:ays:ispwps:paper0713

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    Related research

    Keywords: Return-Free Tax Systems; Individual Income Tax; tax policy; social policy;

    This paper has been announced in the following NEP Reports:

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