The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform

Marsha Blumenthal and Joel Slemrod

National Tax Journal, 1992, vol. 45, issue 2, 185-202

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.

Date: 1992
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (77)

Downloads: (external link)
https://doi.org/10.1086/NTJ41788959 (application/pdf)
https://doi.org/10.1086/NTJ41788959 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:45:y:1992:i:2:p:185-202

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().