How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax
收藏NBER1995-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w5391
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资源简介：
Much criticism of the income tax involves administration: the enormous complexity of the system is responsible for large compliance costs, public and private, and the tax gap is large despite substantial resources devoted to enforcement. The desire for simplification and improved compliance
提供机构：
美国国家经济研究局
创建时间：
1995-12-01
