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....

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Bibliographic Details

Published in:	Economic Inquiry Vol. 55; no. 2; pp. 920 - 941
Main Authors:	Vossler, Christian A., McKee, Michael
Format:	Article
Published:	Wiley-Blackwell Apr2017
Subjects:	United States Income tax Municipal services Economics Tax assessment Tax administration & procedure Tax research
Online Access:	View this record in EBSCOhost