Rising Income Tax Complexity

This paper provides novel estimates on the cost of filing taxes over time and in different countries. First, we ran a survey of US taxpayers. We find that taxpayers perceive that tax complexity and filing costs have been increasing and that the majority would be willing to pay for simplifying the ta...

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Veröffentlicht in:NBER Working Paper Series 2023-12
Hauptverfasser: Benzarti, Youssef, Wallossek, Luisa
Format: Artikel
Sprache:eng
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