The Compliance Cost of the U.S. Individual Income Tax System
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This paper uses evidence from a survey of Minnesota taxpayers to estimate the magnitude and demographic patterns of the compliance cost of filing federal and state income tax returns. It concludes that in 1982 this cost was between $17 and $27 billion, or from five to seven percent of the revenue
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美国国家经济研究局创建时间：
1984-07-01
