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Tax Systems$
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Joel Slemrod and Christian Gillitzer

Print publication date: 2014

Print ISBN-13: 9780262026727

Published to MIT Press Scholarship Online: May 2014

DOI: 10.7551/mitpress/9780262026727.001.0001

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Multiple Sources of Costs

Multiple Sources of Costs

Chapter:
(p.69) 4 Multiple Sources of Costs
Source:
Tax Systems
Author(s):

Joel Slemrod

Christian Gillitzer

Publisher:
The MIT Press
DOI:10.7551/mitpress/9780262026727.003.0004

This chapter discusses the social costs of taxation other than those due to distorted real behavior caused by tax-induced relative price changes (known as excess burden). These include the administrative costs incurred directly by the tax authority and the compliance costs that are borne by taxpayers in following the rules and in planning to reduce tax liabilities. Conceptual and measurement problems are addressed, and estimates of these costs for the U.S. and across countries are presented.

Keywords:   Excess burden, Administrative costs, Compliance costs

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