The Compliance Cost of the U.S. Individual Income Tax System

Preprint OPEN
Joel Slemrod; Nikki Sorum;
  • Subject:
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

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 s... View more
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