Estimating the Compliance Cost of the U.S. Individual Income Tax
This paper focuses on the design, development, and use of the Individual Taxpayer Burden Model (ITBM)— a microsimulation model developed jointly by IBM and the 1RS to estimate the amount of time and money that individuals spend on federal tax compliance. First, the authors summarize the methodology...
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| Veröffentlicht in: | National tax journal 2003-09, Vol.56 (3), p.673-688 |
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| container_title | National tax journal |
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| creator | Guyton, John L. O'Hare, John F. Stavrianos, Michael P. Toder, Eric J. |
| description | This paper focuses on the design, development, and use of the Individual Taxpayer Burden Model (ITBM)— a microsimulation model developed jointly by IBM and the 1RS to estimate the amount of time and money that individuals spend on federal tax compliance. First, the authors summarize the methodology that was used to define, measure, and model tax compliance burden. Next, they present estimates of overall compliance burden, and results from a simulation of economic and policy changes that took place between Tax Year 2000 and Tax Year 2001. Finally, they discuss applications of the burden model and review future development plans. |
| doi_str_mv | 10.17310/ntj.2003.3.14 |
| format | Article |
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Finally, they discuss applications of the burden model and review future development plans.</description><subject>Compliance</subject><subject>Compliance costs</subject><subject>Costs</subject><subject>Economic aspects</subject><subject>Economic models</subject><subject>Efficiency</subject><subject>Estimated taxes</subject><subject>Estimates</subject><subject>Federal taxes</subject><subject>Fiscal policy</subject><subject>Income tax</subject><subject>Income taxes</subject><subject>Liability</subject><subject>Methods</subject><subject>Modeling</subject><subject>Simulations</subject><subject>Task forces</subject><subject>Tax assessment</subject><subject>Tax law</subject><subject>Tax planning</subject><subject>Tax returns</subject><subject>Taxpayer 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journal</jtitle><date>2003-09-01</date><risdate>2003</risdate><volume>56</volume><issue>3</issue><spage>673</spage><epage>688</epage><pages>673-688</pages><issn>0028-0283</issn><eissn>1944-7477</eissn><coden>NTXJAC</coden><abstract>This paper focuses on the design, development, and use of the Individual Taxpayer Burden Model (ITBM)— a microsimulation model developed jointly by IBM and the 1RS to estimate the amount of time and money that individuals spend on federal tax compliance. 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| ispartof | National tax journal, 2003-09, Vol.56 (3), p.673-688 |
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| source | EBSCOhost Business Source Complete; JSTOR Archive Collection A-Z Listing; EBSCOhost Education Source; Alma/SFX Local Collection |
| subjects | Compliance Compliance costs Costs Economic aspects Economic models Efficiency Estimated taxes Estimates Federal taxes Fiscal policy Income tax Income taxes Liability Methods Modeling Simulations Task forces Tax assessment Tax law Tax planning Tax returns Taxpayer compliance Taxpayers Taxpaying Valuation |
| title | Estimating the Compliance Cost of the U.S. Individual Income Tax |
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