Much criticism of the income tax involves administration: the enormous complexity of the system is responsible for … large compliance costs, public and private, and the tax gap is large despite substantial resources devoted to enforcement … fundamental restructuring of the tax system. But evaluation of such changes is difficult because the underlying problems have not …

We present evidence that changes in tax laws passed in the 1980s, culminating with the Tax Reform Act of 1986, had a … acquisitions that were designed to reduce the nontax costs of transacting, thereby enabling tax benefits to be realized in a larger …, focusing on the effects of changes in tax laws on the demand for mergers and acquisitions of us corporations by US corporations …

This paper examines how the optimal Pigouvian tax should be adjusted to reflect administrative costs. Several cases are … examined, depending on whether the administrative costs are fixed per firm taxed or are a function of the amount of tax … administrative costs increases the optimal tax above the external cost, while in other cases it leads to a decrease in the tax …

of various environmental tax instruments, with special reference to carbon taxes. In a simple model, we show under what … conditions it is optimal to use input rather than emission taxes to internalize environmental externalities. Mixed tax regimes … to current tax policies toward CO2 emissions in several European countries that harness pre-existing energy taxes. First …

taxes. First, using US income tax returns, I observe how taxpayers choose between itemizing deductions and claiming the … standard deduction. Taxpayers forgo tax savings to avoid compliance costs, which provides a revealed preference estimate of the …