George Contos

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Econometric models can be very useful for estimating the marginal impacts of changes in policy. However, their broader application as a tool for micro-simulation analysis poses a number of challenges and limitations. This paper uses the context of modeling taxpayer compliance burden for small businesses to explore some extensions to standard econometric(More)
The estimates of income tax compliance costs of corporations and partnerships are intended to reflect the out-of-pocket costs and the time—often expressed as the monetized value of time—incurred in order to comply with their Federal income tax obligation, up to and including the filing of their income tax returns. This paper presents the preliminary results(More)
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