been analyzed in terms of the equity and efficiency concerns that animate more familiar assessments of income tax policy …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 …

- Gerechtigkeit und Effizienz - herausgearbeitet. Das Lebenseinkommen wird als geeignete Bemessungsgrundlage für die Besteuerung …