Did the Tax Reform Act of 1986 simplify matters?
Article Abstract:
The Tax Reform Act of 1986 is evaluated according to its success in simplifying tax procedures. While the tax reform law has made financial planning a little easier to undertake and reduced several complicated procedural matters, compliance costs have risen. It is asserted that the degree of simplification fell short of goals and costs have been higher than in the 1980s. The effects of the tax law need to be more exhaustively analyzed so that its weaknesses can be corrected.
Publication Name: Journal of Economic Perspectives
Subject: Economics
ISSN: 0895-3309
Year: 1992
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Taxing consumption and other sins
Article Abstract:
The comparative analysis of the tax policies followed by the United States and the other countries is presented. The methods of calculating the tax liabilities of the taxpayers of different countries are discussed.
Publication Name: Journal of Economic Perspectives
Subject: Economics
ISSN: 0895-3309
Year: 2007
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Cheating ourselves: the economics of tax evasion
Article Abstract:
The statistical analysis of the economic aspects of the propensity of American citizens to evade taxes on their personal incomes is presented.
Publication Name: Journal of Economic Perspectives
Subject: Economics
ISSN: 0895-3309
Year: 2007
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