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Friday, November 25, 2005

Joint Economic Committee Releases Report on Individuals and the Compliance Costs of Taxation

Us_capitol_9 The Joint Economic Committee has released Individuals and the Compliance Costs of Taxation.  Here is the abstract:

The federal tax code imposes a compliance burden of approximately $83 billion on individuals because of the time requirements of filing. This paper examines how people respond to these costs, given certain constraints. It is commonly believed that complexity: (1) reduces levels of voluntary compliance, either through avoidanceor evasion; (2) increases the difficulty in administering the tax law; and (3) may reduce the perceived level of fairness in the federal tax system.

http://taxprof.typepad.com/taxprof_blog/2005/11/joint_economic_.html

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