THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM: A SECOND LOOK AFTER TAX REFORM

Marsha Blumenthal · Joel Slemrod

150 citations0/0 files storedNational Tax Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Taxation and Compliance Studies Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

Attempts to answer whether or not TRA'86 simplified or complicated taxes by comparing data from surveys of compliance costs conducted in 1982 and 1989. Concludes that tax reform did not reverse the growth in compliance costs in the 1980's.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 150 citations exist upstream.

References

1990Administrative and Compliance Costs of Taxation.

Cited by

1996The Costs of Taxation and the Marginal Efficiency Cost of Funds 1993Taxation with representation 2003Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty 1999Economic Analysis of Law 2012Tax compliance of small business owners 2010GLOBAL REFORM OF PERSONAL INCOME TAXATION, 1981-2005: EVIDENCE FROM 189 COUNTRIES 2017Quantifying Loss-Averse Tax Manipulation 2006The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.