TY  - BOOK
AU  - Slemrod,Joel
AU  - Sorum,Nikki
ED  - National Bureau of Economic Research.
TI  - The Compliance Cost of the U.S. Individual Income Tax System
T2  - NBER working paper series
PY  - 1984///
CY  - Cambridge, Mass.
PB  - National Bureau of Economic Research
N1  - July 1984; Hardcopy version available to institutional subscribers
N2  - This paper uses evidence from a survey of Minnesota taxpayers to estimate the magnitude and demographic patterns of the compliance cost of filing federal and state income tax returns. It concludes that in 1982 this cost was between $17 and $27 billion, or from five to seven percent of the revenue raised by the federal and state income tax systems combined. About two billion hours of taxpayer time were spent on filing tax returns, and about $3 billion was spent on professional tax assistance
UR  - https://www.nber.org/papers/w1401
UR  - http://dx.doi.org/10.3386/w1401
ER  -