Taxpayer Compliance, Volume 2: Social Science Perspectives

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Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to ...

Taxpayer Compliance, Volume 2: Social Science Perspectives 1989, University of Pennsylvania Press, Philadelphia

ISBN-13: 9780812281507

Hardcover

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