Estimating the Compliance Cost of the U.S. Individual Income Tax

The Compliance Cost of the U.s. Individual Income Tax System: a Second Look after Tax Reform***

S IMPLIFICATIONwas one of the prinforms with pages of confusing directions, cipal objectives of the tax reform the need to keep complex and detailed movement of the 1980's that culminated records and to understand the personal in the Tax Reform Act of 1986 (TRA86). impact of a code which treats alternative To emphasize the importance of simplifieconomic behaviors differentially, the cation, the...

Effective Tax Functions for the US Individual Income Tax : 1966

The Income Tax Compliance Cost of Big Business

income taxes is approximately $1.565 million, implying an aggregate annual compliance cost of over $2 billion. As a fraction of revenue raised, these compliance costs are lower than estimates that have been made for the individual income tax. The cost-to-revenue ratio is higher for state corporate tax systems than it is for the federal tax system, presumably reflecting the nonuniformity of stat...

Reforming the Individual Income Tax

Starting in the late 1970s the Tayloe Murphy Institute, which was one of two institutions that combined to form the Weldon Cooper Center for Public Service in 1987, published a series of monographs on fiscal issues in the Commonwealth of Virginia. Six papers were eventually published. In the mid-1980s the series was discontinued. Many topics had been covered and did not require immediate reexam...

The Income Tax Compliance Cost of Large and Mid-Size Businesses