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| Content Provider | ACM Digital Library |
|---|---|
| Author | Hodge, Ronald |
| Abstract | Better measuring the costs of tax administration will allow for a better understanding of factors influencing the federal tax system and its outputs. As discussed in Slemrod and Yitzhaki (2002), the public's cost of providing information is the largest component of tax administration costs, considerably exceeding the direct budgetary costs of the Internal Revenue Service. The public's compliance costs are typically related to the filing of a tax return. However, there are instances where additional information is provided to the IRS after a tax return has been filed, at which point additional costs are incurred. Because it is impractical to measure these costs directly, they must be estimated. This work addresses the estimation of these post-filing compliance costs. |
| Starting Page | 3956 |
| Ending Page | 3957 |
| Page Count | 2 |
| File Format | |
| ISBN | 9781479920778 |
| Language | English |
| Publisher | Association for Computing Machinery (ACM) |
| Publisher Date | 2013-12-08 |
| Access Restriction | Subscribed |
| Content Type | Text |
| Resource Type | Article |
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