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On the Possibility of a No-Return Tax System

Author

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  • Gale, William G.
  • Holtzblatt, Janet

Abstract

Argues that a no-tax-return return system is feasible (is already used in 36 countries), and estimates that half of U.S. taxpayers could be placed on a no-return system if minor changes changes were made in the income tax structure.

Suggested Citation

  • Gale, William G. & Holtzblatt, Janet, 1997. "On the Possibility of a No-Return Tax System," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 475-485, September.
    • Handle: RePEc:ntj:journl:v:50:y:1997:i:3:p:475-85
    DOI: 10.1086/NTJ41789275
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    References listed on IDEAS

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    1. 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.
    2. 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, vol. 45(2), pages 185-202, June.
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    Cited by:

    1. Susan M. Dynarski & Judith E. Scott-Clayton, 2008. "Complexity and Targeting in Federal Student Aid: A Quantitative Analysis," NBER Chapters, in: Tax Policy and the Economy, Volume 22, pages 109-150, National Bureau of Economic Research, Inc.
    2. Gale, William G., 1997. "What Can America Learn From the British Tax System?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(4), pages 753-777, December.
    3. Sinclair Davidson, 2009. "A ‘no-returns tax system’ for Australia: Some inconvenient facts," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 16(4), pages 67-82.
    4. James Alm & Pablo Saavedra & Edward Sennoga, 2007. "How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 350-373, September.
    5. Tobias Hauck & Luisa Wallossek, 2021. "Automatische Einkommensteuererstattungen zur Entlastung niedriger Einkommen [Automatic Income Tax Refunds to Relieve Low Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(12), pages 956-959, December.
    6. William Gale, 1997. "What can America learn from the British tax system?," Fiscal Studies, Institute for Fiscal Studies, vol. 18(4), pages 341-369, November.

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