BTW, most of your sources quote Payne's "Costly Returns" which has been discounted by several reputable economists.
Care to provide a link to one of these studies so we can look at how comprehensive their data is and on what they base their conclusions stating that Payne's summary figure of 65 cents impact for dollar of tax collected is too high and not a valid estimate?
By the way James Paynes is not the essential source, he wrote the comprehensive review of many studies by many economist with a summary of those findings. A review that continues to be used and relied upon today throughout the economics community in many studies on tax reform and the impact of federal taxes generally.
The Flat Tax; Hall & Rabushka, '95:
Notes & References:
A comprehensive review of all the studies that attempt to measure the costs associated with the federal income tax appears in James L. Payne, Costly Returns: The Burdens of the U.S. Tax System (San Francisco: Institute for Contemporary Studies Press, 1993). Payne summarizes the estimates of compliance costs that appear in the following studies: Joel Slemrod and Nikki Sorum, "The Compliance Cost of the U.S. Individual Income Tax System," National Tax Journal 37 (December 1984): 462–65; Arthur D. Little, Inc., Development of Methodology for Estimating the Taxpayer Paperwork Burden (Washington, D.C.: Internal Revenue Service, 1988), pp. III–23; James T. Iocozzia and Garrick R. Shear, "Trends in Taxpayer Paperwork Burden," in Internal Revenue Service, Trend Analyses and Related Statistics, 1989 Update (Washington, D.C.: U.S. Government Printing Office, 1989), p. 56; Annual Reports of the commissioner of the Internal Revenue Service; and a variety of other IRS memoranda
[you seem to have a habit of find one guy who makes outlandish claims that meet your needs and ramming him down our throats]
Hmmm, I'm just the guy who goes out and attempts to find sources and information for reference that is out there.
You see to be the guy who prefers to spout opinions with no substance and few identified or available sources to evaluate.
Care to provide a link to one of these studies so we can look at how comprehensive their data is and on what they base their conclusions stating that Payne's summary figure of 65 cents impact for dollar of tax collected is too high and not a valid estimate?Read Joel Slemrod's "Which is the Simplest Tax System of Them All" in The Economic Effects of Fundamental Tax Reform.
By the way James Paynes is not the essential source, he wrote the comprehensive review of many studies by many economist with a summary of those findings.He is the source for the "65 cents" claim.