The Resource How tax complexity and enforcement affect the equity and efficiency of the income tax

How tax complexity and enforcement affect the equity and efficiency of the income tax

Label
How tax complexity and enforcement affect the equity and efficiency of the income tax
Title
How tax complexity and enforcement affect the equity and efficiency of the income tax
Creator
Subject
Summary
This article provides a framework for a unified analysis, in which the same factors that are used to justify the choice of the tax base and the rate structure are employed to resolve problems involving complexity, compliance costs, and enforcement difficulties
http://library.link/vocab/creatorName
Kaplow, L
Geographic coverage
North America
Language note
English
Series statement
NBER Working Paper series
Series volume
no. 5391
http://library.link/vocab/subjectName
  • tax authorities
  • compliance costs
Label
How tax complexity and enforcement affect the equity and efficiency of the income tax
Publication
Extent
15 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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