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.

Suggested Citation

Gale, William G., Tax Simplification: Issues and Options. Tax Notes, Vol. 92, No. 11, September 10, 2001. Available at SSRN:

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)

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