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BIBLIOGRAPHY Akerlof, George (1978), “The Economics of ‘Tagging’ as Applied to the Optimal Income Tax and Other Things," American Economic Review (March l978). Arthur D. Little (1988), Development of the Methodology for Estimating Taxpayer Paperwork Burden. Final Report to the Department of the Treasury, I.R.S. (June). Becker (1983) Becker and Mulligan (2001), “Deadweight Costs and the Size of Government,” forthcoming, Journal of Law and Econo mics. Bernheim (*), Financial Literacy Berube, Alan, Anne Kim, Benjamin Forman, and Megan Burns , "The Price of Paying Taxes: How Tax Preparation and Refund Loan Fees Erode the Benefits of the EITC," Center on Urban and Metropolitan Policy, Brookings Institution and Progressive Policy Institute Survey Series, May 2002. Blumenthal, Martha and Joel Slemrod (1992), “The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform,” National Tax Journal, 45(June): 185-202. Burman, Leonard (2002), “Comment” on Stuerle (2002) in American Economic Policy in the 1990s, Jeffrey Frankel and Peter Orszag eds., MIT Press (Cambridge, Mass.), pp. 176-183. Cleamons, (1999), “Guide to Technographics,” Forrester Report Gale, William and Janet Holtzblatt (1997), “On the Possibility of a No-Return Tax System,” National Tax Journal. Goolsbee (2000), “In a World without Borders: The Impact of Taxes on Internet Commerce,” Quarterly Journal of Economics, May 2000, vol 115(2), pp. 561-576. Goolsbee and Peter Klenow (2002), “Evidence on Learning and Network Externalities in the Diffusion of Home Computers,” Journal of Law and Economics, October. Internal Revenue Service (2002), "Measuring Taxpayer Compliance Burden: A Microsimulation Approach," Report, November 8. .R.S. Bulletin, Winter 2001-2002. I.R.S., Form 1040EZ Instruction Booklet, 2001, Government Printing Office, Washington, D.C.