Economics, Econometrics and Finance
4 years ago

Tax complexity and enforcement hinder equity and efficiency of income tax.

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Cambridge University Press eBooks
How tax complexity and enforcement affect the equity and efficiency of the income tax
Louis Kaplow

Paper Summary

The article discusses how the complexity and enforcement of income tax impact fairness and efficiency. It suggests that simplifying the tax system and improving compliance can lead to better outcomes. By analyzing these issues through the lens of equity and efficiency, the article aims to provide a comprehensive framework for evaluating potential tax reforms.

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