The compliance cost of itemizing deductions : evidence from individual tax returns
Year of publication: |
1989
|
---|---|
Authors: | Pitt, Mark Martin |
Other Persons: | Slemrod, Joel (contributor) |
Published in: |
The American economic review. - Nashville, Tenn. : American Economic Assoc., ISSN 0002-8282, ZDB-ID 203590-X. - Vol. 79.1989, 5, p. 1224-1232
|
Subject: | Einkommensteuer | Income tax | Besteuerungsverfahren | Taxation procedure | Steuervergünstigung | Tax incentive | Befolgungskosten | Compliance costs | Theorie | Theory | USA | United States |
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