I'm sorry, but none of those is a refutation of Dr. Paynes work IMHO.
Quoting from Study #1:
In the end ADL used simplified versions in which each component of the burden is presumed to depend upon at most two of three tax form variables: the number of lines on the form, the number of line items in the form instructions to the Internal Revenue Code and Regulations, and the number of attachments requested that are IRS forms. The resulting model generated an estimated compliance burden of 2.7 billion hours for businesses in 1983 – a number five times higher than the aggregate estimated from the survey results – 546.7 million hours. The ADL study did not attempt to translate the estimates of time spent on tax compliance into dollar values. Slemrod (1996) argues that the shortcomings of the ADL model make its compliance cost estimates (and those of other researchers who have based their estimates on the ADL model) unreliable. Payne (1993) used the ADL model to estimate the number of hours devoted to compliance – 3.614 billion in 1985
So what it seems to be saying is the ADL overstated hours by 500% and then Payne extrapulated those numbers higher to get his. To me if someone thinks your numbers are 5 times too high, they are refuting it. But fairtaxers know different, I guess.
I'm sorry, but none of those is a refutation of Dr. Paynes work IMHO.Shocking!