The Return To Tax Simplification: an Econometric Analysis
Download full text from publisher
Other versions of this item:
- Joel Slemrod, 1985. "The Return to Tax Simplification: An Econometric Analysis," NBER Working Papers 1756, National Bureau of Economic Research, Inc.
References listed on IDEAS
- Stiglitz, Joseph E., 1982.
"Utilitarianism and horizontal equity : The case for random taxation,"
Journal of Public Economics,
Elsevier, vol. 18(1), pages 1-33, June.
- Joseph E. Stiglitz, 1981. "Utilitarianism and Horizontal Equity: The Case for Random Taxation," NBER Working Papers 0694, National Bureau of Economic Research, Inc.
- Weiss, Laurence, 1976. "The Desirability of Cheating Incentives and Randomness in the Optimal Income Tax," Journal of Political Economy, University of Chicago Press, vol. 84(6), pages 1343-1352, December.
- 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.
- Lee, Lung-fei & Maddala, G S & Trost, R P, 1980. "Asymptotic Covariance Matrices of Two-Stage Probit and Two-Stage Tobit Methods for Simultaneous Equations Models with Selectivity," Econometrica, Econometric Society, vol. 48(2), pages 491-503, March.
- Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- James Alm, 2014.
"Does an uncertain tax system encourage üaggressive tax planningý?,"
Economic Analysis and Policy,
Elsevier, vol. 44(1), pages 30-38.
- James Alm, 2014. "Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?," Working Papers 1403, Tulane University, Department of Economics.
- Youssef Benzarti, 2017. "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs," NBER Working Papers 23903, National Bureau of Economic Research, Inc.
- Keen, Michael & Slemrod, Joel, 2017. "Optimal tax administration," Journal of Public Economics, Elsevier, vol. 152(C), pages 133-142.
- Eichfelder, Sebastian & Vaillancourt, François, 2014. "Tax compliance costs: A review of cost burdens and cost structures," arqus Discussion Papers in Quantitative Tax Research 178, arqus - Arbeitskreis Quantitative Steuerlehre.
- De Fiore, Fiorella, 2000. "The optimal inflation tax when taxes are costly to collect," Working Paper Series 0038, European Central Bank.
- Joel Slemrod, 1985. "The Impact of Tax Reform on Households," NBER Working Papers 1765, National Bureau of Economic Research, Inc.
- Mendoza, Ronald U. & Canare, Tristan A. & Ang, Alvin, 2015. "Doing Business: A Review of Literature and Its Role in APEC 2015," Research Paper Series DP 2015-37, Philippine Institute for Development Studies.
- Eichfelder, Sebastian & Hechtner, Frank, 2016. "Tax compliance costs: Cost burden and cost reliability," arqus Discussion Papers in Quantitative Tax Research 212, arqus - Arbeitskreis Quantitative Steuerlehre.
- Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-178, Winter.
- Kotakorpi Kaisa & Laamanen Jani-Petri, 2016. "Prefilled Income Tax Returns and Tax Compliance: Evidence from a Natural Experiment," Working Papers 1604, University of Tampere, School of Management, Economics.
- Blaufus, Kay & Hechtner, Frank & Möhlmann, Axel, 2014. "The effect of tax preparation expenses for employees: Evidence from Germany," arqus Discussion Papers in Quantitative Tax Research 157, arqus - Arbeitskreis Quantitative Steuerlehre.
- Mendoza, Ronald U. & Canare, Tristan A. & Ang, Alvin, 2015. "Doing Business: A Review of Literature and Its Role in APEC 2015," Discussion Papers DP 2015-37, Philippine Institute for Development Studies.
- J. Pope & C. Dongling, 1993. "Determinants of the Time Taken to Deal with Personal Income Tax Affairs in Australia," Economics Discussion / Working Papers 93-11, The University of Western Australia, Department of Economics.
- Sebastian Eichfelder & François Vaillancourt, 2014. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española, IEF, vol. 210(3), pages 111-148, September.
- J. Pope & R. Fayle, 1993. "The Compliance Costs of Taxation in Australia and Tax Simplification," Economics Discussion / Working Papers 93-25, The University of Western Australia, Department of Economics.
- Vaillancourt, François & Hébert, Martine, 1990. "Les déclarations d’impôts personnels des Québécois pour l’année 1985 : qui les complète et à quel coût?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 66(2), pages 242-259, juin.
More about this item
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:pubfin:v:17:y:1989:i:1:p:3-27. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.