Add to ORKGTax compliance sometimes is thought of as purely a matter of administration. But there are important connections between substance and procedure.\u27 Both affect compliance. This article explores how simplification of the substantive tax law can improve compliance. The particular emphasis is on how simplification can liberate human and material resources for the IRS without which otherwise well conceived efforts to improve compliance are likely ultimately to fail
Simplification of tax law is complicated. Yet, political rhetoric surrounding tax simplification oft...
Oftentimes, efforts to simplify the process of reporting the tax consequences of events that have al...
This article is a compilation of views about the current tax system. In addition, this article seeks...
Tax compliance sometimes is thought of as purely a matter of administration. But there are important...
The Internal Revenue Service Restructuring and Reform Act of 1998 directed the IRS to transform it...
Simplicity is an important attribute for a tax system and there have been many attempts at simplific...
In recent years, federal government agencies have increasingly attempted to use plain language in wr...
Simplification of tax law is complicated. Yet, political rhetoricsurrounding tax simplification ofte...
Paper presented at Tax Research Network, 16th Annual Conference, University of Sheffield, 6 –7 Septe...
We study the impact of simplification, deterrence and tax morale on tax compliance. We ran four natu...
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences...
Simplicity is an important attribute for a tax system and there have been many attempts at simplific...
There is growing political momentum to simplify the Internal Revenue Code. While the federal tax law...
Tax compliance was an important issue for nations around the world as governments searched for reven...
This article explores an untapped resource in improving tax compliance: partnerships between the gov...
Simplification of tax law is complicated. Yet, political rhetoric surrounding tax simplification oft...
Oftentimes, efforts to simplify the process of reporting the tax consequences of events that have al...
This article is a compilation of views about the current tax system. In addition, this article seeks...
Tax compliance sometimes is thought of as purely a matter of administration. But there are important...
The Internal Revenue Service Restructuring and Reform Act of 1998 directed the IRS to transform it...
Simplicity is an important attribute for a tax system and there have been many attempts at simplific...
In recent years, federal government agencies have increasingly attempted to use plain language in wr...
Simplification of tax law is complicated. Yet, political rhetoricsurrounding tax simplification ofte...
Paper presented at Tax Research Network, 16th Annual Conference, University of Sheffield, 6 –7 Septe...
We study the impact of simplification, deterrence and tax morale on tax compliance. We ran four natu...
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences...
Simplicity is an important attribute for a tax system and there have been many attempts at simplific...
There is growing political momentum to simplify the Internal Revenue Code. While the federal tax law...
Tax compliance was an important issue for nations around the world as governments searched for reven...
This article explores an untapped resource in improving tax compliance: partnerships between the gov...
Simplification of tax law is complicated. Yet, political rhetoric surrounding tax simplification oft...
Oftentimes, efforts to simplify the process of reporting the tax consequences of events that have al...
This article is a compilation of views about the current tax system. In addition, this article seeks...