Accuracy, Complexity, and the Income Tax
收藏NBER1994-01-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w4631
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资源简介：
The complexity of the income tax is an unending source of complaint. Compliance costs have received increasing attention and are estimated to be large. Yet most recognize that some degree of complexity is necessary if ability to pay is to be measured accurately. This article presents a framework for
提供机构：
美国国家经济研究局
创建时间：
1994-01-01
