On the Possibility of a No-Return Tax System

12 Pages Posted: 19 Jul 2014

See all articles by William G. Gale

William G. Gale

Brookings Institution

Janet Holtzblatt

Government of the United States of America - Department of the Treasury

Date Written: September 1997

Abstract

Recent events have stimulated interest in reducing or eliminating the annual filing requirement in the income tax. Thirty-six countries already allow "no-return" systems for some of their taxpayers. Moving to a no-return system creates trade-offs in the structures of tax policy as well as the administration of the tax system. We estimate that roughly half of U.S. taxpayers could be placed on a no-return system with relatively minor changes in the structure of the income tax. The benefits and costs of a no-return system hinge on a number of issues that are currently unsolved.

Keywords: tax policy

JEL Classification: H2

Suggested Citation

Gale, William G. and Holtzblatt, Janet, On the Possibility of a No-Return Tax System (September 1997). National Tax Journal, Vol. L, No. 3, 1997. Available at SSRN: https://ssrn.com/abstract=2467648

William G. Gale (Contact Author)

Brookings Institution ( email )

1775 Massachusetts Avenue, NW
Washington, DC 20036
United States
202-797-6148 (Phone)
202-797-6181 (Fax)

Janet Holtzblatt

Government of the United States of America - Department of the Treasury ( email )

1500 Pennsylvania Avenue, NW
Washington, DC 20220
United States
(202) 622-1327 (Phone)
(202) 622-0236 (Fax)

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