How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax
Provides 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.
Volume (Year): 49 (1996)
Issue (Month): 1 (March)
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- Slemrod, Joel & Yitzhaki, Shlomo, 1987.
" The Optimal Size of a Tax Collection Agency,"
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- Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
- Louis Kaplow, 1989.
"Optimal Taxation with Costly Enforcement and Evasion,"
NBER Working Papers
2996, National Bureau of Economic Research, Inc.
- Kaplow, Louis, 1990. "Optimal taxation with costly enforcement and evasion," Journal of Public Economics, Elsevier, vol. 43(2), pages 221-236, November.
- Blumenthal, Marsha & Slemrod, Joel, 1992. "The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform," National Tax Journal, National Tax Association, vol. 45(2), pages 185-202, June.
- Alm, James & Sanchez, Isabel & de Juan, Ana, 1995. "Economic and Noneconomic Factors in Tax Compliance," Kyklos, Wiley Blackwell, vol. 48(1), pages 3-18.
- Yitzhaki, Shlomo, 1979. "A Note on Optimal Taxation and Administrative Costs," American Economic Review, American Economic Association, vol. 69(3), pages 475-80, June.
- Alm, James, 1985. "The Welfare Cost of the Underground Economy," Economic Inquiry, Western Economic Association International, vol. 23(2), pages 243-63, April.
- Mayshar, Joram, 1991. " Taxation with Costly Administration," Scandinavian Journal of Economics, Wiley Blackwell, vol. 93(1), pages 75-88.
- Mirrlees, J A, 1990. "Taxing Uncertain Incomes," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 34-45, January.
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