MARC record from Internet Archive

LEADER: 04762cam 2200529 a 4500
001 ocm25963950
003 OCoLC
005 20180918223700.0
008 920514s1993 caua bs 001 0 eng
010 $a 92019854
040 $aDLC$beng$cDLC$dBAKER$dBTCTA$dYDXCP$dBDX$dPSM$dOCLCO$dOCLCF$dOCLCQ$dNLBFD
019 $a1022742755
020 $a1558152024$q(cloth ;$qacid-free paper)
020 $a9781558152021$q(cloth ;$qacid-free paper)
020 $a1558152156$q(paper ;$qacid-free paper)
020 $a9781558152151$q(paper ;$qacid-free paper)
035 $a(OCoLC)25963950$z(OCoLC)1022742755
043 $an-us---
050 00 $aHJ2381$b.P39 1993
082 00 $a336.2/00973$220
100 1 $aPayne, James L.
245 10 $aCostly returns :$bthe burdens of the U.S. tax system /$cJames L. Payne.
260 $aSan Francisco, Calif. :$bICS Press ;$aLanham, Md. :$bDistributed by National Book Network,$c℗♭1993.
300 $ax, 264 pages :$billustrations ;$c24 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
504 $aIncludes bibliographical references (pages 219-256) and index.
505 0 $aForeword / Robert B. Hawkins, Jr. -- Introduction: Self-Inflicted Injury -- 1. Does the Helping State Help? -- 2. Compliance Costs -- 3. Enforcement Costs: Audits and Correspondence -- 4. Enforcement Costs: Litigation -- 5. Enforcement Costs: Forced Collections -- 6. Disincentive Costs -- 7. Evasion and Avoidance Costs -- 8. Governmental Costs -- 9. Emotional, Moral, and Cultural Costs -- 10. Tax System Burdens: Summary and Trends -- 11. The Culture of Taxing -- 12. Making Taxpayers Count -- Social Cost Analysis -- The Burden of Initial Enforcement Contacts -- Tax Rates and Tax System Costs.
520 $aCostly Returns exposes the myth of IRS efficiency and documents the shocking hidden costs of our tax system. James L. Payne tells the truth about taxes, and it is even worse than you think. Government claims that the cost of collecting federal taxes is less than 1 percent of the revenue collected - the budget of the Internal Revenue Service. But this represents only a tiny fraction of the real cost of running the tax system. Payne shows that over and above the basic cost of taxes, that is, the money raised as revenue, the federal tax system costs us an additional 65 cents for every dollar collected. This cost is real - the product of all the money paid and income forgone as citizens and businesses struggle with tax compliance - but because it is borne by the private sector it is never counted in government calculations of the price of tax collection. No tax bill put before Congress ever shows this extra cost. Because every nominal dollar of tax revenue really costs taxpayers $1.65, many of us who are supposed beneficiaries of federal programs are unknowingly engaged in what Payne identifies as self-subsidy - we are in fact paying in more than we get back, subsidizing the very help the government "gives" us. Moreover, while it is imposing hidden monetary burdens, the tax system is literally driving people crazy. Costly Returns recounts the sometimes extreme anxiety and stress suffered by citizens forced to endure the arbitrariness, invasion of privacy, denial of civil rights, and other abuses of a coercive tax system. Why has the tax system become so burdensome? The answer lies in the strangely biased policy-making climate in Washington, where tax officials dominate the debates on tax regulations and where the taxpayer point of view is seldom heard. Payne recommends a novel way to correct this imbalance: Require the IRS to compensate taxpayers for the private sector costs it forces on them. This book, and the author's proposal to begin making taxpayers count, will provoke far-reaching debate on the entire issue of taxation.
650 0 $aTaxation$zUnited States$xCosts.
650 7 $aTaxation$xCosts.$2fast$0(OCoLC)fst01143893
651 7 $aUnited States.$2fast$0(OCoLC)fst01204155
650 4 $atax return.
650 4 $atax system.
776 08 $iOnline version:$aPayne, James L.$tCostly returns.$dSan Francisco, Calif. : ICS Press ; Lanham, Md. : Distributed by National Book Network, ℗♭1993$w(OCoLC)696036735
938 $aBaker & Taylor$bBKTY$c34.95$d26.21$i1558152024$n0002144186$sactive
938 $aBaker & Taylor$bBKTY$c19.95$d14.96$i1558152156$n0002144187$sactive
938 $aBrodart$bBROD$n44615183$c$34.95
938 $aBaker and Taylor$bBTCP$n92019854
938 $aYBP Library Services$bYANK$n1177775
029 1 $aAU@$b000009079910
029 1 $aHEBIS$b050889508
029 1 $aNZ1$b4299087
029 1 $aYDXCP$b1177765
994 $aZ0$bP4A
948 $hNO HOLDINGS IN P4A - 313 OTHER HOLDINGS