| 来源类型 | Working Paper
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| 规范类型 | 报告
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| DOI | 10.3386/w2526
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| 来源ID | Working Paper 2526
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| The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns |
| Mark M. Pitt; Joel Slemrod
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| 发表日期 | 1988-03-01
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| 出版年 | 1988
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| 语种 | 英语
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| 摘要 | The resource cost of operating the income tax system is large, totaling as much as seven to eight percent of revenue raised. One source of this cost is the system of itemized deductions, which can require extensive record keeping and calculation. This paper estimates the resource cost of itemizing deductions. In contrast to previous studies of compliance cost which rely an survey evidence, we infer this evidence from data reported on tax returns which suggest that there exists taxpayers who would save money by itemizing but who choose not to. We find that in 1982 the private cost of itemizing totaled $1.44 billon, or $43 per itemizing taxpayer. The compliance cost dissuaded from itemizing aver 650,000 taxpayers who would have thereby saved taxes, causing an extra tax liability of nearly $200 million. Increasing the standard deduction by $1,000 would save $100 million in resources that would otherwise have been devoted to itemizing. |
| 主题 | Macroeconomics
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| URL | https://www.nber.org/papers/w2526
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| 来源智库 | National Bureau of Economic Research (United States)
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| 引用统计 |
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| 资源类型 | 智库出版物
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| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/559783
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推荐引用方式
GB/T 7714 |
Mark M. Pitt,Joel Slemrod. The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns. 1988.
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文件名：
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w2526.pdf
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格式：
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Adobe PDF
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