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The Report of the United States to the International Fiscal Association on the Costs of Tax Administration and Compliance

Dubin, Jeffrey A. and Graetz, Michael J. and Wilde, Louis L. (1989) The Report of the United States to the International Fiscal Association on the Costs of Tax Administration and Compliance. Social Science Working Paper, 689. California Institute of Technology , Pasadena, CA. (Unpublished) http://resolver.caltech.edu/CaltechAUTHORS:20170905-150053563

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Abstract

This is a report prepared for the International Fiscal Association on the costs of tax administration and compliance in the United States. At the federal level, we present comprehensive data on administrative costs and review recent estimates of compliance costs. At the state level, we present new data on the administrative costs of state income taxes and general sales taxes, and review the very limited data on state level compliance costs. We also discuss the growing role of tax preparers, including new empirical results of our own. Finally, we review the recently enacted "Taxpayer Bill of Rights."


Item Type:Report or Paper (Working Paper)
Additional Information:The authors are grateful to Lee Meyer, Michael Udell, and Bob Cull for research assistance, and to the Internal Revenue Service and the National Science Foundation for financial assistance under grants nos. SES87-01027 and SES87-04443. Published in Cahiers of the International Fiscal Association 43 (1989):311-344.
Group:Social Science Working Papers
Funders:
Funding AgencyGrant Number
Internal Revenue ServiceUNSPECIFIED
NSFSES87-01027
NSFSES87-04443
Record Number:CaltechAUTHORS:20170905-150053563
Persistent URL:http://resolver.caltech.edu/CaltechAUTHORS:20170905-150053563
Usage Policy:No commercial reproduction, distribution, display or performance rights in this work are provided.
ID Code:81156
Collection:CaltechAUTHORS
Deposited By: Jacquelyn Bussone
Deposited On:05 Sep 2017 22:19
Last Modified:05 Sep 2017 22:19

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