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My bibliography Save this paperHow Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax
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- Kaplow, Louis, 1995. "A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism," National Tax Journal, National Tax Association, vol. 48(4), pages 497-514, December.
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- Joel Slemrod & Shlomo Yitzhaki, 1994. "Analyzing the standard deduction as a presumptive tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 25-34, February.
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- Louis Kaplow, 1985. "Horizontal Equity: Measures in Search of a Principle," NBER Working Papers 1679, National Bureau of Economic Research, Inc.
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- Mirrlees, J A, 1990. "Taxing Uncertain Incomes," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 34-45, January.
- Louis Kaplow, 1994. "A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism," NBER Working Papers 4961, National Bureau of Economic Research, Inc.
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Cited by:
- repec:ind:nipfwp:13 is not listed on IDEAS
- Dynarski, Susan M. & Scott–Clayton, Judith E., 2006.
"The Cost of Complexity in Federal Student Aid: Lessons From Optimal Tax Theory and Behavioral Economics,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 59(2), pages 319-356, June.
- Susan M. Dynarski & Judith E. Scott-Clayton, 2006. "The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics," NBER Working Papers 12227, National Bureau of Economic Research, Inc.
- Dynarski, Susan & Scott-Clayton, Judith, 2006. "The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics," Working Paper Series rwp06-013, Harvard University, John F. Kennedy School of Government.
- Edgar L. Feige, 2000.
"Taxation for the 21st century: the automated payment transaction (APT) tax,"
Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 15(31), pages 474-511.
- Edgar L. Feige, 2001. "Taxation for the 21st Century: The Automated Payment Transaction (APT) Tax," Public Economics 0106001, University Library of Munich, Germany.
- 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.
- Susan Dynarski & Judith E. Scott-Clayton, 2008. "Complexity and Targeting in Federal Student Aid: A Quantitative Analysis," NBER Working Papers 13801, National Bureau of Economic Research, Inc.
- Dynarski, Susan & Scott-Clayton, Judith, 2008. "Complexity and Targeting in Federal Student Aid: A Quantitative Analysis," Working Paper Series rwp08-005, Harvard University, John F. Kennedy School of Government.
- Franz W. Wagner, 2006. "Was bedeutet Steuervereinfachung wirklich?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 19-33, February.
- Evy Crals & Lode Vereeck, 2005. "Taxes, Tradable Rights and Transaction Costs," European Journal of Law and Economics, Springer, vol. 20(2), pages 199-223, September.
- Slemrod, Joel & Yitzhaki, Shlomo, 2002.
"Tax avoidance, evasion, and administration,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470,
Elsevier.
- Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
- Benno Torgler, 2003. "Tax Morale, Rule-Governed Behaviour and Trust," Constitutional Political Economy, Springer, vol. 14(2), pages 119-140, June.
- Franz W. Wagner & Susanne Zeller, 2011. "Deutschland als Weltmeister der Steuerliteratur? Fallstudie einer Legende," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(3), pages 303-316, August.
- Meng-Yu Liang & C.C. Yang, 2007. "On the Budget-Constrained IRS: Equilibrium and Equilibrium and efficiency," IEAS Working Paper : academic research 07-A002, Institute of Economics, Academia Sinica, Taipei, Taiwan.
- Cuccia, Andrew D. & Carnes, Gregory A., 2001. "A closer look at the relation between tax complexity and tax equity perceptions," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 113-140, April.
- Louis Kaplow, 2000. "Horizontal Equity: New Measures, Unclear Principles," NBER Working Papers 7649, National Bureau of Economic Research, Inc.
- repec:npf:wpaper:13 is not listed on IDEAS
- repec:awi:wpaper:0459 is not listed on IDEAS
- Das-Gupta, Arindam, 2004. "Economic theory of tax compliance with special reference to tax compliance costs," Working Papers 04/13, National Institute of Public Finance and Policy.
- Alessandro Balestrino & Umberto Galmarini, 2005. "On the Redistributive Properties of Presumptive Taxation," CESifo Working Paper Series 1381, CESifo.
- Eichfelder, Sebastian & Schorn, Michael, 2009. "Tax compliance costs: a business administration perspective," Discussion Papers 2009/3, Free University Berlin, School of Business & Economics.
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More about this item
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
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