Full Title: Administrative Costs of a Carbon Tax
Author(s): Shuting Pomerleau
Publisher(s): Niskanen Center
Publication Date: January 28, 2021
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This paper analyzes the administrative burden of a U.S. carbon tax by offering a conceptual analysis of the complexity of taxation in general, comparing that complexity across common types of taxes, and drawing insights from the administrative burden of traditional excise taxes and a value-added tax.