TAXPAYER COMPLIANCE COSTS FOR SMALL BUSINESSES: EVIDENCE FROM CORPORATIONS, PARTNERSHIPS, AND SOLE PROPRIETORSHIPS

To measure compliance burden for small businesses the Internal Revenue Service (IRS) has deployed since 2006 the Small Business Burden Model (SBBM). This model complements the IRS Individual Taxpayer Burden Model (ITBM) in use since 2003 and using new burden survey data collected in 2008-2009. The p...

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Bibliographische Detailangaben

Veröffentlicht in:	Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association 2009-01, p.50
Hauptverfasser:	Contos, George, Guyton, John, Langetieg, Patrick, Nelson, Susan
Format:	Artikel
Sprache:	eng
Schlagworte:	Compliance Corporate taxes Costs Econometrics Small business Taxation
Online-Zugang:	Volltext
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