The Impact of Complexity in the Tax Code on Individual Taxpayers and Small Businesses

Testimony

The Impact of Complexity in the Tax Code on Individual Taxpayers and Small Businesses

Testimony before the House Committee on Ways and Means, Subcommittee on Oversight
May 25, 1999

Abstract

There are many items in the tax law that add significant complexity with little gain in some other area like equity or efficiency. Almost no one would introduce many provisions now in current law, if designing a Code from scratch. Once there, however, these complexities are hard to remove.

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