Kopczuk, Wojciech (contributor) - 2004 - [Elektronische Ressource]
that apply to them are different (their tax
base is narrower). The point estimates indicate that the Tax Reform Act of 1986 … cost of complexity in the tax system by interpreting it in terms of the income tax base.
A simple income tax is … characterized by few deductions and, therefore, a broad tax base.
Broadening the tax base increases revenue and affects …