On the Possibility of a No-Return Tax System

Recent events have stimulated interest in reducing or eliminating the annual filing requirement in the income tax. Thirty-six countries already allow "no-return" systems for some of their taxpayers. Moving to a no-return system creates trade-offs in the structures of tax policy as well as the administration of the tax system. We estimate that roughly half of U.S. taxpayers could be placed on a no-return system with relatively minor changes in the structure of the income tax. The benefits and costs of a no-return system hinge on a number of issues that are currently unsolved

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Year of publication:	2014
Authors:	Gale, William G.
Other Persons:	Holtzblatt, Janet (contributor)
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Einkommensteuer \| Income tax \| Steuererhebungsverfahren \| Taxation procedure \| Großbritannien \| United Kingdom \| Steuersystem \| Tax system