Income tax, taxation, tax returns, west (U.S.), state taxation


The taxation of individual income represents an important revenue source for many states. The taxes are determined by a self-assessed tax system from information that is the declaration of the taxpayer in an annual return. State taxation agencies facilitate compliance by furnishing individuals with the necessary forms and instruction materials needed to prepare the self-assessed tax return. This study reports on a readability assessment of the income tax instructions for states in the West. The results find improvements in the readability averages for tax instructions between 1990 and 2005, but in absolute terms the instructions for Western states are difficult to read. State income tax instructions have a readability level that currently exceeds the educational attainment level of nearly half the adult population in the West.

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