How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax

Louis Kaplow

National Tax Journal, 1996, vol. 49, issue 1, 135-50

Abstract: Provides a conceptual framework (similar to that used to justify tax base and rate structure choices) for assessing complexity, compliance and enforcement costs of incremental reforms and fundamental restructuring of the tax system.

Date: 1996
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (33)

Downloads: (external link)
https://doi.org/10.1086/NTJ41789191 (application/pdf)
https://doi.org/10.1086/NTJ41789191 (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:49:y:1996:i:1:p:135-50

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 ().