Taxpayer Compliance. Volume 2, Social Science Perspectives /

Drawing on multiple disciplines with a significant interest in taxpayer compliance, the National Academy's Panel on Taxpayer Compliance Research authored the two-volume Taxpayer Compliance. Volume 2 presents novel theories and research ideas proposed by scholars from many social sciences to imp...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Roth, Jeffrey A., Scholz, John T.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Philadelphia, Pa. : University of Pennsylvania Press, [1989]
Colección:Law in Social Context
Temas:
Taxpayer compliance > United States.
Taxation > Law and legislation > United States.
LAW > Taxation.
Taxation > Law and legislation
Taxpayer compliance
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Frontmatter
  • Contents
  • Introduction
  • 1. Compliance Research and the Political Context of Tax Administration
  • 2. Taxpaying Behavior in Social Context: A Tentative Typology of Tax Compliance and Noncompliance
  • 3. On the Visibility of Income Tax Law Violations
  • 4. The Criminal Deterrence Literature: Implications for Research on Taxpayer Compliance
  • 5. Complexity, Compliance Costs, and Tax Evasion
  • 6. The Effect of Tax Advisors on Tax Compliance
  • 7. Social Motivations to Comply: Norms, Values, and Principles
  • 8. A Cognitive-Process Analysis of Taxpayer Compliance
  • Panel and Committee Members
  • Index

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