Inequities in the Federal Withholding Tax System
PAD-78-5
Published: Dec 02, 1977. Publicly Released: Dec 02, 1977.
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Highlights
The present system for withholding individual income taxes causes most low-income wage earners to be overwithheld. The primary reasons are complex tax laws and inadequate information provided to the taxpayers.
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Disadvantaged personsIncome taxesOverpaymentsProgram evaluationProgram managementTax administrationTax returnsTaxpayersStatistical dataTax laws