Taxpayer Compliance, Volume 1 : : An Agenda for Research / / ed. by Ann Dryden Witte, Jeffrey A. Roth, John T. Scholz.
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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| Superior document: | Title is part of eBook package: De Gruyter University of Pennsylvania Press Package Archive 1898-1999 |
|---|---|
| MitwirkendeR: | |
| HerausgeberIn: | |
| Place / Publishing House: | Philadelphia : : University of Pennsylvania Press, , [2016] ©1989 |
| Year of Publication: | 2016 |
| Edition: | Reprint 2016 |
| Language: | English |
| Series: | Law in Social Context
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| Online Access: | |
| Physical Description: | 1 online resource (414 p.) :; 2 illus. |
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| LEADER | 04944nam a22008535i 4500 | ||
|---|---|---|---|
| 001 | 9781512806274 | ||
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| 008 | 210830t20161989pau fo d z eng d | ||
| 019 | |a (OCoLC)980275187 | ||
| 020 | |a 9781512806274 | ||
| 024 | 7 | |a 10.9783/9781512806274 |2 doi | |
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| 072 | 7 | |a LAW086000 |2 bisacsh | |
| 082 | 0 | 4 | |a 336.2/91 |2 19 |
| 245 | 0 | 0 | |a Taxpayer Compliance, Volume 1 : |b An Agenda for Research / |c ed. by Ann Dryden Witte, Jeffrey A. Roth, John T. Scholz. |
| 250 | |a Reprint 2016 | ||
| 264 | 1 | |a Philadelphia : |b University of Pennsylvania Press, |c [2016] | |
| 264 | 4 | |c ©1989 | |
| 300 | |a 1 online resource (414 p.) : |b 2 illus. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a text file |b PDF |2 rda | ||
| 490 | 0 | |a Law in Social Context | |
| 505 | 0 | 0 | |t Frontmatter -- |t Contents -- |t Preface -- |t Summary -- |t 1. Paying Taxes -- |t 2. Understanding Taxpayer Compliance: Self-Interest, Social Commitment, and Other Influences -- |t 3. Expanding the Framework of Analysis -- |t 4. Extending Research on Tax Administration -- |t 5. Data Needs for Taxpayer Compliance Research -- |t 6. Getting Started: What Needs to be Done -- |t References and Bibliography -- |t Appendices -- |t Appendix A: Statistical Issues in Modeling Taxpayer Compliance -- |t Appendix B: Experimental and Quasi-Experimental Designs in Taxpayer Compliance Research -- |t Appendix C: Symposium on Taxpayer Compliance Research -- |t Appendix D: Panel on Taxpayer Compliance Research -- |t Appendix E: Committee on Law Enforcement and the Administration of Justice, 1987-1988 -- |t Index |
| 506 | 0 | |a restricted access |u http://purl.org/coar/access_right/c_16ec |f online access with authorization |2 star | |
| 520 | |a 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 Academy's panel authored the two-volume Taxpayer Compliance. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings, and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. | ||
| 530 | |a Issued also in print. | ||
| 538 | |a Mode of access: Internet via World Wide Web. | ||
| 546 | |a In English. | ||
| 588 | 0 | |a Description based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021) | |
| 650 | 0 | |a Taxation |x Law and legislation |z United States. | |
| 650 | 0 | |a Taxpayer compliance |z United States. | |
| 650 | 7 | |a LAW / Taxation. |2 bisacsh | |
| 653 | |a Business. | ||
| 653 | |a Economics. | ||
| 653 | |a Public Policy. | ||
| 700 | 1 | |a Boruch, Robert F., |e contributor. |4 ctb |4 https://id.loc.gov/vocabulary/relators/ctb | |
| 700 | 1 | |a Roth, Jeffrey A., |e editor. |4 edt |4 http://id.loc.gov/vocabulary/relators/edt | |
| 700 | 1 | |a Scholz, John T., |e editor. |4 edt |4 http://id.loc.gov/vocabulary/relators/edt | |
| 700 | 1 | |a Sehmidt, Peter, |e contributor. |4 ctb |4 https://id.loc.gov/vocabulary/relators/ctb | |
| 700 | 1 | |a Witte, Ann Dryden, |e editor. |4 edt |4 http://id.loc.gov/vocabulary/relators/edt | |
| 773 | 0 | 8 | |i Title is part of eBook package: |d De Gruyter |t University of Pennsylvania Press Package Archive 1898-1999 |z 9783110442526 |
| 776 | 0 | |c print |z 9780812281828 | |
| 856 | 4 | 0 | |u https://doi.org/10.9783/9781512806274 |
| 856 | 4 | 0 | |u https://www.degruyter.com/isbn/9781512806274 |
| 856 | 4 | 2 | |3 Cover |u https://www.degruyter.com/cover/covers/9781512806274.jpg |
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