Testimony The Impact of Complexity in the Tax Code on Individual Taxpayers and Small Businesses
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Testimony before the House Committee on Ways and Means, Subcommittee on Oversight
C. Eugene Steuerle
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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.
Research Areas International development Race and equity Taxes and budgets
Tags International municipal and intergovernmental finance Racial and ethnic disparities Civil rights laws and regulations Individual taxes Federal budget and economy Small businesses