Income Taxes and Compliance Costs: How Are They Related?

Rosemary Marcuss, George Contos, John Guyton, Patrick Langetieg, Allen Lerman, Susan Nelson, Brenda Schafer and Melissa Vigil

National Tax Journal, 2013, vol. 66, issue 4, 833-854

Abstract: This paper examines the relationship between tax complexity and income tax compliance costs through the development and use of econometric models based on a mix of survey and tax administration data. The models are used to analyze compliance cost differences in taxpayer characteristics and return complexity.

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:66:y:2013:i:4:p:833-854

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