Guyton, John L.; O'Hare, John F.; Stavrianos, Michael P.; … - In: National Tax Journal 56 (2003) 3, pp. 673-88
This paper focuses on the design, development, and use of the Individual Taxpayer Burden Model (ITBM) -- a microsimulation model developed jointly by IBM and the IRS to estimate the amount of time and money that individuals spend on federal tax compliance. First, the authors summarize the...