Gateway to Think Tanks
来源类型 | Research Report |
规范类型 | 报告 |
Estimating the Effects of Tax Reform on Compliance Burdens | |
Daniel Berger; Eric Toder; Victoria L. Bryant; John L. Guyton; Patrick Langetieg | |
发表日期 | 2018-05-09 |
出版年 | 2018 |
语种 | 英语 |
概述 | The Tax Policy Center (TPC), in conjunction with the Internal Revenue Service Office of Research, Applied Analytics and Statistics (RAAS), has recently developed distributional estimates of individual compliance costs for tax filers. This paper describes the process used by TPC to incorporate the model used by RAAS into TPC’s Individual Income Tax Microsimulation Model, and presents estimates produced by |
摘要 | The Tax Policy Center (TPC), in conjunction with the Internal Revenue Service Office of Research, Applied Analytics and Statistics (RAAS), has recently developed distributional estimates of individual compliance costs for tax filers. This paper describes the process used by TPC to incorporate the model used by RAAS into TPC’s Individual Income Tax Microsimulation Model, and presents estimates produced by TPC’s model. This paper is also available from the IRS here (leaving TPC website). |
主题 | Taxes and Budget |
URL | https://www.urban.org/research/publication/estimating-effects-tax-reform-compliance-burdens |
来源智库 | Urban Institute (United States) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/480197 |
推荐引用方式 GB/T 7714 | Daniel Berger,Eric Toder,Victoria L. Bryant,et al. Estimating the Effects of Tax Reform on Compliance Burdens. 2018. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
estimating_the_effec(378KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。