The Tax App: Eliminating Tax Returns Entirely

5 Pages Posted: 19 Jul 2017

Date Written: July 14, 2017

Abstract

Congress could very easily achieve return-free filing – without IRS involvement or any substantive changes to the tax code – by simply requiring all tax information providers (such as employers, banks, stock brokerage firms, and charities) to make the tax information they hold (e.g.., IRS Forms W-2s, 1099s, 1098s, and charitable donation information) available electronically in a single accessible format so that a taxpayer could receive all of his or her tax information electronically. A smartphone app could then access this information, complete the taxpayer’s tax return, file the return, and pay any tax or receive any refund, all electronically, and automatically.

Keywords: Tax Returns, Tax Simplification

JEL Classification: H20

Suggested Citation

Miller, David S., The Tax App: Eliminating Tax Returns Entirely (July 14, 2017). Available at SSRN: https://ssrn.com/abstract=3002555 or http://dx.doi.org/10.2139/ssrn.3002555

David S. Miller (Contact Author)

Proskauer Rose LLP ( email )

Eleven Times Square
New York, NY 10036-8299
United States

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