The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns
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- Mark M. Pitt & Joel Slemrod, 1988. "The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns," NBER Working Papers 2526, National Bureau of Economic Research, Inc.
References listed on IDEAS
- Joel Slemrod & Nikki Sorum, 1984. "The Compliance Cost of the U.S. Individual Income Tax System," NBER Working Papers 1401, National Bureau of Economic Research, Inc.
- Daniel R. Feenberg & Harvey S. Rosen, 1986. "State Personal Income and Sales Taxes, 1977–1983," NBER Chapters,in: Studies in State and Local Public Finance, pages 135-186 National Bureau of Economic Research, Inc.
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- Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 117-133, March.
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- Eichfelder, Sebastian & Schorn, Michael, 2009. "Tax compliance costs: a business administration perspective," Discussion Papers 2009/3, Free University Berlin, School of Business & Economics.
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