Document Type
Article
Publication Date
12-2003
Publication Title
University of Kansas Law Review
Publication Title (Abbreviation)
U. Kan. L. Rev.
Volume
51
Issue
5
First Page
1013
Last Page
1063
Abstract
Tax compliance sometimes is thought of as purely a matter of administration. But there are important connections between substance and procedure.' Both affect compliance. This article explores how simplification of the substantive tax law can improve compliance. The particular emphasis is on how simplification can liberate human and material resources for the IRS without which otherwise well conceived efforts to improve compliance are likely ultimately to fail.
Rights
© 2003 Steve R. Johnson
Faculty Biography
http://www.law.fsu.edu/our-faculty/profiles/johnson
Recommended Citation
Steve R. Johnson,
The 1998 Act and the Resources Link Between Tax Compliance and Tax Simplification, 51
U. Kan. L. Rev.
1013
(2003),
Available at: https://ir.law.fsu.edu/articles/251
Comments
First published in University of Kansas Law Review.