Tax Administration: Potential Impact of Alternative Taxes on Taxpayers and Administrators

摘要

This report is intended to be a reference document for readers with different interests and needs. The letter summarizes (1) how the basic design features are included in the current income tax system and could be incorporated into alternative tax systems and (2) what the resulting impacts on compliance burden and administration could be. For readers who want more details on particular alternative tax systems, the relevant appendixes contain more in-depth treatment.