Search Results - subject:"Tax simplification"

Does tax simplification yield more equity and efficiency? : an empirical analysis for Germany

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006

This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and … household survey microdata. We model tax simplification as the abolition of a set of deductions from the tax base included in … inequality of after tax incomes. We conclude that tax simplification may improve the efficiency of the tax system without …

Persistent link: https://www.econbiz.de/10011416429

Simplifying Tax Incentives and Aid for College : Progress and Prospects

Dynarski, Susan - 2013

The application for federal student aid is longer than the tax returns filled out by the majority of US households. Research suggests that complexity in the aid process undermines its effectiveness in inducing more students into college. In 2008, an article in this journal showed that most of...

Persistent link: https://www.econbiz.de/10012459954

Income Tax Simplification Proposals

Dodge, Joseph M. - 2013

This paper proposes various moves for simplification of the task of computing the tax base under the individual income tax, with a principal view of making the income tax capable of compliance by “ordinary” individuals without the aid of tax preparation software or outside assistance....

Persistent link: https://www.econbiz.de/10013086250

Steuerkomplexität : Ein systemtheoretischer Ansatz

Helbig, Robert - 2018

Robert Helbig präsentiert erstmals mittels eines systemtheoretisch orientierten Ansatzes ein einheitliches und systematisches Begriffsverständnis von Steuerkomplexität – eines in Wissenschaft, Politik und Öffentlichkeit kontrovers diskutierten Begriffs. Durch die Anwendung priorisierender...

Persistent link: https://www.econbiz.de/10014021195