How tax complexity and enforcement affect the equity and efficiency of the income tax
By: Louis Kaplow.
Contributors: National Bureau of Economic Research.
Series: NBER working paper series -- working paper no. 5391; Working paper series (National Bureau of Economic Research) -- working paper no. 5391.
Publisher: National Bureau of Economic Research
Published: 1995
Place of publication: Cambridge, MA
Language: eng
Number of pages: 26
Subjects: Income tax -- Law and legislation -- Compliance costs.; Tax administration and procedure.
Notes: "December 1995."

Includes bibliographical references (p. 22-23).

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