THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM: A SECOND LOOK AFTER TAX REFORM

1992 ◽  
Vol 45 (2) ◽  
pp. 185-202
Author(s):  
MARSHA BLUMENTHAL ◽  
JOEL SLEMROD
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Compliance Cost ◽  
Tax System ◽  
Individual Income ◽  
System A ◽  
Second Look ◽  
Individual Income Tax ◽  
The U.S

scholarly journals THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM

1984 ◽  
Vol 37 (4) ◽  
pp. 461-474 ◽  
Author(s):  
JOEL SLEMROD ◽  
NIKKI SORUM
Keyword(s):  
Income Tax ◽  
Compliance Cost ◽  
Tax System ◽  
Individual Income ◽  
Individual Income Tax ◽  
The U.S

Estimating the Compliance Cost of the U.S. Individual Income Tax

2003 ◽  
Vol 56 (3) ◽  
pp. 673-688 ◽  
Author(s):  
John L. Guyton ◽  
John F. O'Hare ◽  
Michael P. Stavrianos ◽  
Eric J. Toder
Keyword(s):  
Income Tax ◽  
Compliance Cost ◽  
Individual Income ◽  
Individual Income Tax ◽  
The U.S

scholarly journals An Evaluation of China's Tax System: Insights for Future Reform

2016 ◽  
Vol 4 (1/2) ◽  
pp. 37
Author(s):  
Yuhua Qiao
Keyword(s):  
Economic Development ◽  
Income Tax ◽  
Tax Reform ◽  
Chinese Government ◽  
Consumption Tax ◽  
Tax System ◽  
Individual Income ◽  
Income Gap ◽  
Revenue Sources ◽  
Individual Income Tax

Discussion of how to develop a modern tax system is important for the Chinese government with China’s urbanization and economic development and with the enlarged income gap among its population. This paper explores the strengths and weaknesses of China’s tax system by applying the criteria that scholars use in judging revenue sources. The existing Chinese tax system is regressive, complex, and lacks revenue adequacy. To correct its weaknesses, several tax reform recommendations are made. This includes broadening individual income tax among top income individuals and expanding the circle gradually, expanding consumption tax, and eliminating unnecessary preferential tax treatments in all taxes.

scholarly journals Did the Tax Reform Act of 1986 Simplify Tax Matters?

1992 ◽  
Vol 6 (1) ◽  
pp. 45-57 ◽  
Author(s):  
Joel Slemrod
Keyword(s):  
Financial Planning ◽  
Income Tax ◽  
Tax Reform ◽  
Compliance Cost ◽  
Tax System

This paper attempts to assess whether the Tax Reform Act of 1986 simplified tax matters significantly, or at all. I conclude that, despite a few scattered signs that tax-related financial planning has declined, the compliance cost of the income tax system is probably higher now than it was in the early 1980s. This suggests that the Tax Reform Act achieved little, if any, simplification in the tax system, although it remains possible that the Act dampened what would have been an even greater increase in compliance cost.

The Elasticity of the U.S. Individual Income Tax: Its Calculation, Determinants and Behavior

1982 ◽  
Vol 64 (1) ◽  
pp. 147 ◽  
Author(s):  
Albert Fries ◽  
John P. Hutton ◽  
Peter J. Lambert
Keyword(s):  
Income Tax ◽  
Individual Income ◽  
Individual Income Tax ◽  
And Behavior ◽  
The U.S
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