13 percent of the total HP Corporate Tax Department budget.
Sorry, but a department budget does not include the total costs of loss to business, lobbying that bear upon impact of the income/payroll tax sytem on a business as a whole.
I suggest you get a hold of 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.
Sorry, but a department budget does not include the total costs of loss to business, lobbying that bear upon impact of the income/payroll tax sytem on a business as a whole.Why exactly do you think corporations invest in lobbyists? Do think they would lobby government if it was a net loss to their bottom line?