How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax

Provides a conceptual framework (similar to that used to justify tax base and rate structure choices) for assessing complexity, compliance and enforcement costs of incremental reforms and fundamental restructuring of the tax system.

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Year of publication:	1996
Authors:	Kaplow, Louis
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 49.1996, 1, p. 135-50
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010788303