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The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform

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  • Blumenthal, Marsha
  • Slemrod, Joel

Abstract

Attempts to answer whether or not TRA'86 simplified or complicated taxes by comparing data from surveys of compliance costs conducted in 1982 and 1989. Concludes that tax reform did not reverse the growth in compliance costs in the 1980's.

Suggested Citation

  • Blumenthal, Marsha & Slemrod, Joel, 1992. "The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(2), pages 185-202, June.
    • Handle: RePEc:ntj:journl:v:45:y:1992:i:2:p:185-202
    DOI: 10.1086/NTJ41788959
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    References listed on IDEAS

    as
    1. Joel Slemrod, 1992. "Did the Tax Reform Act of 1986 Simplify Tax Matters?," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 45-57, Winter.
    2. J. Pope & R. Fayle, 1990. "The Compliance Costs Personal Income Taxation in Australia 1968/87: Empirical results," Economics Discussion / Working Papers 90-06, The University of Western Australia, Department of Economics.
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