Return-Free Tax Systems

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Issues in Return-Free Systems

• What are Return-Free Systems?
• What is the Problem They Seek to Correct?
• What is the Private-Sector Response?
• Who Can Benefit from Return-Free Systems?
• What Tax System Changes are Needed to Make Them Work?
• Are They a Substitute for Tax Simplification?

Note: This report is available in its entirety in the Portable Document Format (PDF).

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