EFFICIENT TAX REPORTING: THE EFFECTS OF TAXPAYER LIABILITY INFORMATION SERVICES.
The complexity of the individual income tax system can give rise to both under- and overreporting of liability, thus creating a wedge between taxpayer perceptions of the price of public services and their actual cost, and potentially leading to budget misallocations and associated efficiency losses....
| Publicado en: | Economic Inquiry Vol. 55; no. 2; pp. 920 - 941 |
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| Autores principales: | , |
| Formato: | Artículo |
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Wiley-Blackwell
Apr2017
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| Acceso en línea: | Ver este registro en EBSCOhost |