publication . Report . Preprint . 1984

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

Joel Slemrod; Nikki Sorum;
Open Access
  • Published: 01 Jul 1984
  • Publisher: National Bureau of Economic Research
Abstract
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 seven percent of the revenue raised by the federal and state income tax systems combined. About two billion hours of taxpayer time were spent on filing tax returns, and about $3 billion was spent on professional tax assistance.
Subjects
free text keywords: Dividend tax, Value-added tax, Compliance cost, Gross income, Indirect tax, Labour economics, Tax reform, Ad valorem tax, Economics, State income tax
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publication . Report . Preprint . 1984

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

Joel Slemrod; Nikki Sorum;