Why are Taxes so Complex and Who Benefits
dc.contributor.author | White, Michelle J. | en_US |
dc.date.accessioned | 2013-11-14T23:22:46Z | |
dc.date.available | 2013-11-14T23:22:46Z | |
dc.date.issued | 1990-01-19 | en_US |
dc.identifier.other | MichU DeptE CenREST W90-7 | en_US |
dc.identifier.other | K340 | en_US |
dc.identifier.other | H260 | en_US |
dc.identifier.uri | https://hdl.handle.net/2027.42/101058 | |
dc.description.abstract | The author argues that U.S. tax law is complex because both the IRS and tax professionals have a vested interest in complexity. A general model determining the type and level of tax law complexity is presented and the effects of complexity on the resolution of tax disputes and on incentives for taxpayers to evade taxes are explored. The IRS is shown to prefer that tax law be complex both because it enables the IRS to collect more in disputes with taxpayers and because complexity discourages tax evasion. Tax professionals are shown to prefer that tax law be complex because complexity raises their incomes. | en_US |
dc.description.sponsorship | Center for Research on Economic and Social Theory, Department of Economics, University of Michigan | en_US |
dc.relation.ispartofseries | CREST Working Paper | en_US |
dc.subject | Taxes | en_US |
dc.subject | Revenue | en_US |
dc.subject.other | Tax Law Tax Law | en_US |
dc.subject.other | Tax Evasion | en_US |
dc.subject.other | U.S. | en_US |
dc.title | Why are Taxes so Complex and Who Benefits | en_US |
dc.type | Working Paper | en_US |
dc.subject.hlbsecondlevel | Economics | en_US |
dc.subject.hlbtoplevel | Social Sciences | en_US |
dc.description.bitstreamurl | http://deepblue.lib.umich.edu/bitstream/2027.42/101058/1/ECON493.pdf | |
dc.owningcollname | Economics, Department of - Working Papers Series |
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Economics, Department of - Working Papers Series
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