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cs.DL2025
US Code growth 1991-2025
Christopher Mantzaris, Ajda Fošner
This is the first scientific article since 2010 counting the words which are effective and permanent federal law in the United States (US) Code. The latest version of the US Code -…
cs.CY2025
Taxation and the relationship between payments and time spent
Christopher Mantzaris, Ajda Fosner
Tax work is costly for society: Administrative tax labour is typically to a high degree shuffled off the government and onto every taxpayer by law. The higher the burden of any tax…