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Rising Income Tax Complexity

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NBER2023-12-01 更新2025-01-04 收录
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This paper provides novel estimates on the cost of filing taxes over time and in different countries. First, we ran a survey of US taxpayers. We find that taxpayers perceive that tax complexity and filing costs have been increasing and that the majority would be willing to pay for simplifying the

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2023-12-01
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