Abstract

http://ssrn.com/abstract=52782
 
 

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Accuracy, Complexity, and the Income Tax


Louis Kaplow


Harvard Law School; National Bureau of Economic Research (NBER)


Journal of Law, Economics, & Organization, Vol. 14, No. 1, Spring 1998

Abstract:     
The complexity of the income tax is an unending source of complaint, and compliance costs are estimated to be very large. Yet most recognize that some degree of complexity is necessary if income is to be measured accurately. This article presents a framework for analyzing the value of greater accuracy in income taxation. Formulations for both distributive and incentive benefits of accuracy are offered. In addition, the article takes into account that compliance costs and the effects of complex provisions are endogenous, determined in significant part by taxpayers' information acquisition efforts. The article addresses whether taxpayers have excessive or inadequate incentives to acquire information about taxable income and to challenge tax assessments.

JEL Classification: H20, H24, H26, K34, K41

Accepted Paper Series


Not Available For Download

Date posted: January 13, 1998  

Suggested Citation

Kaplow, Louis, Accuracy, Complexity, and the Income Tax. Journal of Law, Economics, & Organization, Vol. 14, No. 1, Spring 1998. Available at SSRN: http://ssrn.com/abstract=52782

Contact Information

Louis Kaplow (Contact Author)
Harvard Law School ( email )
1575 Massachusetts Avenue
Cambridge, MA 02138
United States
617-495-4101 (Phone)
617-496-4880 (Fax)
HOME PAGE: http://www.law.harvard.edu/faculty/directory/facdir.php?id=32&show=bibliography
National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
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