The Income Tax Compliance Cost of Big Business
نویسندگان
چکیده
منابع مشابه
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...
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ژورنال
عنوان ژورنال: Public Finance Quarterly
سال: 1996
ISSN: 0048-5853
DOI: 10.1177/109114219602400401