论文信息 - THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM

THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM

This paper uses evidence from a survey of Minnesota taxpayers to estimate the magnitude and demographic patterns of the aggregate compliance cost to the entire country of filing federal and state individual income tax returns. It concludes that in 1982 this cost was between $17 and $27 billion, or from five to seven percent of the revenue raised by the federal and state income tax systems combined. About two billion hours of taxpayer time were spent on filing tax returns, and about $3 billion was spent on professional tax assistance.

J. Slemrod | Nikki Sorum

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