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The compliance cost of the U.S. individual income tax system: A second look after tax reform.
In: National Tax Journal, Jg. 45 (1992-06-01), Heft 2, S. 185-202
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Zugriff:
This article focuses on the compliance cost of the Tax Reform Act of 1986, the individual income tax system in the U.S. The Treasury Department emphasized the importance of simplification in its 1984 proposal entitled "Tax Reform for Fairness, Simplicity and Economic Growth." The capital gains tax was associated with higher compliance charges and holding constant income and demographic factors such as age, gender, employment and marital status. There was an increase in both average time spent and expenditure on professional assistance.
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The compliance cost of the U.S. individual income tax system: A second look after tax reform.
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Autor/in / Beteiligte Person: | Blumenthal, Marsha ; Slemrod, Joel |
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Zeitschrift: | National Tax Journal, Jg. 45 (1992-06-01), Heft 2, S. 185-202 |
Veröffentlichung: | 1992 |
Medientyp: | academicJournal |
ISSN: | 0028-0283 (print) |
DOI: | 10.1086/ntj41788959 |
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