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Tax Administration: Potential Impact of Alternative Taxes on Taxpayers & Administrators
Tax Administration: Potential Impact of Alternative Taxes on Taxpayers & Administrators
 
Our Price: $40.00
Year: 1998
Pages: 200
Binding Paperback

Product Code: 0788173383

Description
 
Lawrence M. Korb. Evaluates how tax reform would affect tax administration & the burdens taxpayers face in complying with the tax law. This report studied the basic design features of several kinds of tax systems: a national retail sales tax, two types of value-added taxes (VAT), a flat tax, a personal consumption tax, & several versions of broad-based income taxes. Describes: the major differences in design among the alternatives studied, & how the alternatives, by incorporating different design features, may affect the taxpayers’ burden of complying with the tax laws & the government’s responsibilities for administering those laws. Charts & tables.

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