MEASURING TAXPAYER COMPLIANCE BURDEN: A MICROSIMULATION APPROACH

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	Proceedings (Conference on Taxation) 2002-01, Vol.95, p.333-341
Hauptverfasser:	Arena, Peter, O'Hare, John F., Stavrianos, Michael P.
Format:	Artikel
Sprache:	eng
Schlagworte:	Compliance costs Computer software Cost efficiency Data files Estimated taxes Federal Tax Issues: Recent Research at IRS Federal taxes Income taxes Tax returns Taxpaying Variable coefficients
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

container_end_page	341
container_issue
container_start_page	333
container_title	Proceedings (Conference on Taxation)
container_volume	95
creator	Arena, Peter O'Hare, John F. Stavrianos, Michael P.
description
format	Article
fullrecord	<record><control><sourceid>jstor</sourceid><recordid>TN_cdi_jstor_primary_41954302</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><jstor_id>41954302</jstor_id><sourcerecordid>41954302</sourcerecordid><originalsourceid>FETCH-jstor_primary_419543023</originalsourceid><addsrcrecordid>eNpjYuA0MjY31zU1MzNkYeA0NDWx1DU3NTHiYOAqLs4yMDAyNbI04GRw8HV1DA4N8vRzVwhxjAhwjHQNUnD29w3w8XT0c3ZVcAoNcnH1s1JwVPD1dA7yD_b0DfVxDPH091NwDAgI8nd09uBhYE1LzClO5YXS3Ayybq4hzh66WcUl-UXxBUWZuYlFlfEmhpamJsYGRsaE5AGx1y_D</addsrcrecordid><sourcetype>Publisher</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>MEASURING TAXPAYER COMPLIANCE BURDEN: A MICROSIMULATION APPROACH</title><source>Jstor Complete Legacy</source><creator>Arena, Peter ; O'Hare, John F. ; Stavrianos, Michael P.</creator><creatorcontrib>Arena, Peter ; O'Hare, John F. ; Stavrianos, Michael P.</creatorcontrib><identifier>ISSN: 1549-7542</identifier><identifier>EISSN: 2377-5661</identifier><language>eng</language><publisher>National Tax Association</publisher><subject>Compliance costs ; Computer software ; Cost efficiency ; Data files ; Estimated taxes ; Federal Tax Issues: Recent Research at IRS ; Federal taxes ; Income taxes ; Tax returns ; Taxpaying ; Variable coefficients</subject><ispartof>Proceedings (Conference on Taxation), 2002-01, Vol.95, p.333-341</ispartof><rights>2003 National Tax Association</rights><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.jstor.org/stable/pdf/41954302$$EPDF$$P50$$Gjstor$$H</linktopdf><linktohtml>$$Uhttps://www.jstor.org/stable/41954302$$EHTML$$P50$$Gjstor$$H</linktohtml><link.rule.ids>314,776,780,799,57992,58225</link.rule.ids></links><search><creatorcontrib>Arena, Peter</creatorcontrib><creatorcontrib>O'Hare, John F.</creatorcontrib><creatorcontrib>Stavrianos, Michael P.</creatorcontrib><title>MEASURING TAXPAYER COMPLIANCE BURDEN: A MICROSIMULATION APPROACH</title><title>Proceedings (Conference on Taxation)</title><subject>Compliance costs</subject><subject>Computer software</subject><subject>Cost efficiency</subject><subject>Data files</subject><subject>Estimated taxes</subject><subject>Federal Tax Issues: Recent Research at IRS</subject><subject>Federal taxes</subject><subject>Income taxes</subject><subject>Tax returns</subject><subject>Taxpaying</subject><subject>Variable coefficients</subject><issn>1549-7542</issn><issn>2377-5661</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2002</creationdate><recordtype>article</recordtype><sourceid/><recordid>eNpjYuA0MjY31zU1MzNkYeA0NDWx1DU3NTHiYOAqLs4yMDAyNbI04GRw8HV1DA4N8vRzVwhxjAhwjHQNUnD29w3w8XT0c3ZVcAoNcnH1s1JwVPD1dA7yD_b0DfVxDPH091NwDAgI8nd09uBhYE1LzClO5YXS3Ayybq4hzh66WcUl-UXxBUWZuYlFlfEmhpamJsYGRsaE5AGx1y_D</recordid><startdate>20020101</startdate><enddate>20020101</enddate><creator>Arena, Peter</creator><creator>O'Hare, John F.</creator><creator>Stavrianos, Michael P.</creator><general>National Tax Association</general><scope/></search><sort><creationdate>20020101</creationdate><title>MEASURING TAXPAYER COMPLIANCE BURDEN: A MICROSIMULATION APPROACH</title><author>Arena, Peter ; O'Hare, John F. ; Stavrianos, Michael P.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-jstor_primary_419543023</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2002</creationdate><topic>Compliance costs</topic><topic>Computer software</topic><topic>Cost efficiency</topic><topic>Data files</topic><topic>Estimated taxes</topic><topic>Federal Tax Issues: Recent Research at IRS</topic><topic>Federal taxes</topic><topic>Income taxes</topic><topic>Tax returns</topic><topic>Taxpaying</topic><topic>Variable coefficients</topic><toplevel>online_resources</toplevel><creatorcontrib>Arena, Peter</creatorcontrib><creatorcontrib>O'Hare, John F.</creatorcontrib><creatorcontrib>Stavrianos, Michael P.</creatorcontrib><jtitle>Proceedings (Conference on Taxation)</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Arena, Peter</au><au>O'Hare, John F.</au><au>Stavrianos, Michael P.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>MEASURING TAXPAYER COMPLIANCE BURDEN: A MICROSIMULATION APPROACH</atitle><jtitle>Proceedings (Conference on Taxation)</jtitle><date>2002-01-01</date><risdate>2002</risdate><volume>95</volume><spage>333</spage><epage>341</epage><pages>333-341</pages><issn>1549-7542</issn><eissn>2377-5661</eissn><pub>National Tax Association</pub></addata></record>
fulltext	fulltext
identifier	ISSN: 1549-7542
ispartof	Proceedings (Conference on Taxation), 2002-01, Vol.95, p.333-341
issn	1549-7542 2377-5661
language	eng
recordid	cdi_jstor_primary_41954302
source	Jstor Complete Legacy
subjects	Compliance costs Computer software Cost efficiency Data files Estimated taxes Federal Tax Issues: Recent Research at IRS Federal taxes Income taxes Tax returns Taxpaying Variable coefficients
title	MEASURING TAXPAYER COMPLIANCE BURDEN: A MICROSIMULATION APPROACH
url	https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-29T02%3A02%3A33IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-jstor&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=MEASURING%20TAXPAYER%20COMPLIANCE%20BURDEN:%20A%20MICROSIMULATION%20APPROACH&rft.jtitle=Proceedings%20(Conference%20on%20Taxation)&rft.au=Arena,%20Peter&rft.date=2002-01-01&rft.volume=95&rft.spage=333&rft.epage=341&rft.pages=333-341&rft.issn=1549-7542&rft.eissn=2377-5661&rft_id=info:doi/&rft_dat=%3Cjstor%3E41954302%3C/jstor%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_id=info:pmid/&rft_jstor_id=41954302&rfr_iscdi=true