Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?

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Gupta, Sanjay; Mills, Lillian F.;
  • Journal: National Tax Journal, volume 56, issue 2 June, pages 355-71
  • Subject:
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

Prior multistate tax research on differences in state tax rules, while investigating the effects on revenue, investment, and tax burden, is silent regarding the effect on compliance costs. We investigate factors that explain state income tax compliance costs for large f... View more
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