Tax Simplification: Issues and Options
Posted: 6 Sep 2001
This report investigates a series of issues regarding tax complexity and efforts to simplify the tax system. These issues include: the costs, benefits and causes of complexity; the direct and prospective effects of the new tax law on simplification efforts; principles and proposals to simplify the current system; a review of estimates of the compliance costs of the current system; and the simplification prospects provided by the flat tax and the national retail sales tax.
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