The complexity of the income tax is an unending source of complaint. Compliance costs have received increasing … inadequate incentives to acquire information about taxable income and to challenge tax assessments is also examined …

The resource cost of operating the income tax system is large, totaling as much as seven to eight percent of revenue … which rely an survey evidence, we infer this evidence from data reported on tax returns which suggest that there exists … thereby saved taxes, causing an extra tax liability of nearly $200 million. Increasing the standard deduction by $1,000 would …

-best tax would be an ability tax. The theory lays out an equity/efficiency trade off when choosing the tax base. In the …Existing tax bases, though, depend on a broader range of information about each individual than just labor income. In … principle, this supplementary information can help in designing a tax that has more attractive distributional properties, by …

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 …

economic efficiency and that fighting bribery would be counter-productive. This need not be the case. In a general equilibrium … to the efficient grease' theory, we find that firms that pay more bribes are also likely to spend more, not less …

Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the … penalty on underpaying. Implementation lags imply that the present policy maker determines the efficiency of the tax system … next period. Theory suggests that the collection efficiency is impacted by political economy considerations greater …

taxes. Prospective taxes will impose an efficiency loss of $0.72-$1.14 per additional dollar of tax revenue raised …This paper measures for the first time the economic efficiency effects of the taxation of wireless services, which are … $2.56 billion more than the $4.79 billion they raise in tax revenues. These taxes are raised from wireless consumers and …

attempts to measure the desirability of tax reform proposals. This paper questions whether the normative foundations for …