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Taxpayer Compliance, Volume 1: An Agenda for Research

Roth, Jeffrey A. / Scholz, John T. / Witte, Ann Dryden
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 evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Acade...

CHF 136.00