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The Compliance Cost of the U.S. Individual Income Tax System

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Author Info

  • Joel Slemrod
  • Nikki Sorum

Abstract

This paper uses evidence from a survey of Minnesota taxpayers to estimate the magnitude and demographic patterns of the compliance cost of filing federal and state income tax returns. It concludes that in 1982 this cost was between $17 and $27 billion, or from five to seven percent of the revenue raised by the federal and state income tax systems combined. About two billion hours of taxpayer time were spent on filing tax returns, and about $3 billion was spent on professional tax assistance.

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File URL: http://www.nber.org/papers/w1401.pdf
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Bibliographic Info

Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 1401.

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Date of creation: Jun 1985
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Publication status: published as Slemrod, Joel and Nikki Sorum. "The Compliance Cost of the U.S. Individual Tax System." National Tax Journal, Vol. 37, No. 4, (December 1984), pp. 4 61-474.
Handle: RePEc:nbr:nberwo:1401

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Postal: National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.
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Web page: http://www.nber.org
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