National Tax Journal · 2013 · 42 citations · 2 references
Optimal TaxationLawTax IncidenceTax IncentiveThey RelatedEconomic AnalysisTax PolicyStatisticsFiscal PolicyEconomicsAccountingTax ComplexityTax AvoidanceTax ComplianceFederal Income TaxPublic FinanceEconomic PolicyCompliance Cost DifferencesPublic EconomicsBusinessEconometricsTaxationReturn Complexity
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.
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The Income Tax Compliance Cost of Big Business
Joel Slemrod, Marsha Blumenthal · Public Finance Quarterly · 1996 · 174 citations · Full text