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Publisher: University of Pennsylvania Press: 1989-06-29
Seller ID: M0812281500Z4
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 highlight the most promising areas for future research. The Aca...
Publisher: Brookings Institution Press: 1995-02-01
Seller ID: M0815760914Z3