The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns
收藏NBER1988-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w2526
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资源简介：
The resource cost of operating the income tax system is large, totaling as much as seven to eight percent of revenue raised. One source of this cost is the system of itemized deductions, which can require extensive record keeping and calculation. This paper estimates the resource cost of itemizing
提供机构：
美国国家经济研究局
创建时间：
1988-03-01
