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

Abstract

Previous article No AccessNOTES AND COMMENTSTHE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM: A SECOND LOOK AFTER TAX REFORMMARSHA BLUMENTHAL and JOEL SLEMRODMARSHA BLUMENTHAL Search for more articles by this author and JOEL SLEMROD Search for more articles by this author PDFPDF PLUS Add to favoritesDownload CitationTrack CitationsPermissionsReprints Share onFacebookTwitterLinkedInRedditEmail SectionsMoreDetailsFiguresReferencesCited by National Tax Journal Volume 45, Number 2June 1992 Published for: The National Tax Association Article DOIhttps://doi.org/10.1086/NTJ41788959 Views: 31Total views on this site Citations: 11Citations are reported from Crossref © 1992 National Tax Association. All rights reserved.PDF download Crossref reports the following articles citing this article:Youssef Benzarti Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs, Tax Policy and the Economy 35 (Jun 2021): 55–85.https://doi.org/10.1086/713493Fernando M. Aragon LOCAL SPENDING, TRANSFERS, AND COSTLY TAX COLLECTION, National Tax Journal 66, no.22 (Mar 2021): 343–369.https://doi.org/10.17310/ntj.2013.2.03Klara Sabirianova Peter, Steve Buttrick, and Denvil Duncan GLOBAL REFORM OF PERSONAL INCOME TAXATION, 1981-2005: EVIDENCE FROM 189 COUNTRIES, National Tax Journal 63, no.33 (Mar 2021): 447–478.https://doi.org/10.17310/ntj.2010.3.03Susan M. Dynarski and Judith E. Scott‐Clayton 4 Complexity and Targeting in Federal Student Aid: A Quantitative Analysis Dynarski and Scott‐Clayton, Tax Policy and the Economy 22, no.11 (Jul 2015): 109–150.https://doi.org/10.1086/651217Marsha Blumenthal and Laura Kalambokidis The Compliance Costs of Maintaining Tax Exempt Status, National Tax Journal 59, no.22 (Mar 2021): 235–252.https://doi.org/10.17310/ntj.2006.2.03Susan M. Dynarski and Judith E. Scott-Clayton The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics, National Tax Journal 59, no.22 (Mar 2021): 319–356.https://doi.org/10.17310/ntj.2006.2.07Sanjay Gupta and Lillian F. Mills Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?, National Tax Journal 56, no.22 (Mar 2021): 355–371.https://doi.org/10.17310/ntj.2003.2.04Julian Alworth, Giampaolo Arachi, and Rony Hamaui "What's Come to Perfection Perishes": Adjusting Capital Gains Taxation in Italy, National Tax Journal 56, no.1.21.2 (Mar 2021): 197–219.https://doi.org/10.17310/ntj.2003.1S.04MICHAEL CALEGARI FLAT TAXES AND EFFECTIVE TAX PLANNING, National Tax Journal 51, no.44 (Mar 2021): 689–713.https://doi.org/10.1086/NTJ41789363WILLIAM G. GALE WHAT CAN AMERICA LEARN FROM THE BRITISH TAX SYSTEM?, National Tax Journal 50, no.44 (Mar 2021): 753–777.https://doi.org/10.1086/NTJ41789715WILLIAM G. GALE and JANET HOLTZBLATT ON THE POSSIBILITY OF A NO-RETURN TAX SYSTEM, National Tax Journal 50, no.33 (Mar 2021): 475–485.https://doi.org/10.1086/NTJ41789275