Year: 1997
Type: article
Abstract: The complexity of the federal income tax exacts obvious social costs.It leads to wasteful compliance and administrative activity and deters productive activities that would otherwise be undertaken.But if tax complexity is undesirable, why has it thrived?In this Article, Professor Paul argues that the desire for equitable distribution of tax liabilities and the desire for certainty of application cause tax complexity.Pressure to achieve those goals comes to bear on the federal income tax and would come to bear on possible replacements, such as a federal tax on human consumption, causing complexity in both the current system and possible alternatives.Professor Paul applies her model of complexity to the debate over adoption of a consumption tax and challenges the prevailing wisdom that consumption taxes are simpler than income taxes.
Author: Deborah L. Paul
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2625115712