Corporate Tax Simplification

Martin A. Sullivan

Chapter Chapter 12 in Corporate Tax Reform, 2011, pp 121-128 from Springer

Abstract: Abstract Paying tolls on a crowded highway is nobody’s idea of a good time. Economists analyzing the phenomenon will tell you tolls impose three separate costs on drivers. First, there is the monetary cost of paying the toll itself. Second, there are the efficiency costs on drivers who take slower and less direct back roads to avoid paying the toll. Third, for drivers who do not take the back roads, there are the burdens involved in the process of paying the toll: out-of-pocket costs (e.g., extra gasoline used idling), the hassles (e.g., whining kids, bumper-to-bumper traffic), and the time wasted waiting in line.

Keywords: Small Business; Transfer Price; Compliance Cost; Filing Obligation; Foreign Profit (search for similar items in EconPapers)
Date: 2011
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DOI: 10.1007/978-1-4302-3928-4_12

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