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

GGD-98-37 Published: Jan 14, 1998. Publicly Released: Jan 14, 1998.
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Highlights

GAO reviewed alternative tax systems, focusing on: (1) the major differences in design among the tax alternatives; and (2) how the alternatives, by incorporating different design features, may affect the taxpayers' burden of complying with the tax laws and the government's responsibilities for administering those laws.

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Tax Policy and Administration
Consumption taxesFlat taxIncome taxesTax administrationTax administration systemsTax lawTax returnsTaxpayersValue-added taxesIncome tax