Taxpayer Compliance, Volume 1 : An Agenda for Research /

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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Boruch, Robert F. (Contribuidor), Roth, Jeffrey A. (Editor ), Scholz, John T. (Editor ), Sehmidt, Peter (Contribuidor), Witte, Ann Dryden (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Philadelphia : University of Pennsylvania Press, [2016]
Edición:Reprint 2016
Colección:Law in Social Context
Temas:
Taxation > Law and legislation > United States.
Taxpayer compliance > United States.
LAW / Taxation.
Business.
Economics.
Public Policy.
Acceso en línea:Texto completo
Texto completo
Tabla de Contenidos:
  • Frontmatter
  • Contents
  • Preface
  • Summary
  • 1. Paying Taxes
  • 2. Understanding Taxpayer Compliance: Self-Interest, Social Commitment, and Other Influences
  • 3. Expanding the Framework of Analysis
  • 4. Extending Research on Tax Administration
  • 5. Data Needs for Taxpayer Compliance Research
  • 6. Getting Started: What Needs to be Done
  • References and Bibliography
  • Appendices
  • Appendix A: Statistical Issues in Modeling Taxpayer Compliance
  • Appendix B: Experimental and Quasi-Experimental Designs in Taxpayer Compliance Research
  • Appendix C: Symposium on Taxpayer Compliance Research
  • Appendix D: Panel on Taxpayer Compliance Research
  • Appendix E: Committee on Law Enforcement and the Administration of Justice, 1987-1988
  • Index

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