Taxpayer Compliance, Volume 1: An Agenda for Research

by John T. Scholz

Book Overview

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...

• Format: Hardcover
• Language: English
• ISBN: 0812281829
• ISBN13: 9780812281828
• Release Date: June 1989
• Publisher: University of Pennsylvania Press Anniversary
• Length: 414 Pages
• Weight: 1.67 lbs.
• Dimensions: 0.9" x 6.1" x 9.2"
• Grade Range: Postsecondary