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Volumn 49, Issue 1, 1996, Pages 135-150

How tax complexity and enforcement affect the equity and efficiency of the income tax

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0003296398     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (45)

References (19)
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    • The Compliance Cost of the U.S. Individual Income Tax System: A Second Look after Tax Reform
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    • Blumenthal, Marsha, and Joel Slemrod. "The Compliance Cost of the U.S. Individual Income Tax System: A Second Look after Tax Reform." National Tax Journal 45 No. 2 (June, 1992): 185-202.
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    • Kaplow, Louis. "The Standard Deduction and Floors in the Income Tax." Tax Law Review 50 (Fall, 1994).
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    • December
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    • Slemrod, J.B.1    Yitzhaki, S.2
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  • 17
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  • 19
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.