Simplification of Schedule C for Sole Proprietorships: Results from a Survey of Tax Practitioners.
基于美国税务从业者调查，分析了自雇人士在填报附表C时面临的税收复杂性，发现汽车费用、折旧费用和家庭办公室扣除规则是主要复杂因素，从业者支持简化这些扣除的计算和报告。
Abstract This study extends the work of Long and Swingen (1987) and Carnes and Cuccia (19%) by examining tax practitioner perceptions of tax complexity as it relates to the Schedule C. It is based on a survey of tax practitioners conducted by members of the Complexity Reduction Committee of the American Taxation Association. According to respondents, the major factors contributing to unnecessary complexity for the self-employed are the rules regarding auto expense, depreciation expense and the office-in-home deduction. Practitioners express support for simplifying the computation and reporting of these deductions. They do not view Schedule C-EZ as an improvement over Schedule C and do not make extensive use of it. The report of the committee, based upon this study, is presented in appendix A.