The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform

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Blumenthal, Marsha; Slemrod, Joel;
  • Journal: National Tax Journal, volume 45, issue 2 June, pages 185-202

Attempts to answer whether or not TRA'86 simplified or complicated taxes by comparing data from surveys of compliance costs conducted in 1982 and 1989. Concludes that tax reform did not reverse the growth in compliance costs in the 1980's.
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