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 |
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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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Physical Description: | 1 online resource (414 p.) :; 2 illus. |
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Taxpayer Compliance, Volume 1 : An Agenda for Research / ed. by Ann Dryden Witte, Jeffrey A. Roth, John T. Scholz. Reprint 2016 Philadelphia : University of Pennsylvania Press, [2016] ©1989 1 online resource (414 p.) : 2 illus. text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Law in Social Context Frontmatter -- Contents -- Preface -- Summary -- 1. Paying Taxes -- 2. Understanding Taxpayer Compliance: Self-Interest, Social Commitment, and Other Influences -- 3. Expanding the Framework of Analysis -- 4. Extending Research on Tax Administration -- 5. Data Needs for Taxpayer Compliance Research -- 6. Getting Started: What Needs to be Done -- References and Bibliography -- Appendices -- Appendix A: Statistical Issues in Modeling Taxpayer Compliance -- Appendix B: Experimental and Quasi-Experimental Designs in Taxpayer Compliance Research -- Appendix C: Symposium on Taxpayer Compliance Research -- Appendix D: Panel on Taxpayer Compliance Research -- Appendix E: Committee on Law Enforcement and the Administration of Justice, 1987-1988 -- Index restricted access http://purl.org/coar/access_right/c_16ec online access with authorization star 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. Issued also in print. Mode of access: Internet via World Wide Web. In English. Description based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021) Taxation Law and legislation United States. Taxpayer compliance United States. LAW / Taxation. bisacsh Business. Economics. Public Policy. Boruch, Robert F., contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Roth, Jeffrey A., editor. edt http://id.loc.gov/vocabulary/relators/edt Scholz, John T., editor. edt http://id.loc.gov/vocabulary/relators/edt Sehmidt, Peter, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Witte, Ann Dryden, editor. edt http://id.loc.gov/vocabulary/relators/edt Title is part of eBook package: De Gruyter University of Pennsylvania Press Package Archive 1898-1999 9783110442526 print 9780812281828 https://doi.org/10.9783/9781512806274 https://www.degruyter.com/isbn/9781512806274 Cover https://www.degruyter.com/cover/covers/9781512806274.jpg |
language |
English |
format |
eBook |
author2 |
Boruch, Robert F., Boruch, Robert F., Roth, Jeffrey A., Roth, Jeffrey A., Scholz, John T., Scholz, John T., Sehmidt, Peter, Sehmidt, Peter, Witte, Ann Dryden, Witte, Ann Dryden, |
author_facet |
Boruch, Robert F., Boruch, Robert F., Roth, Jeffrey A., Roth, Jeffrey A., Scholz, John T., Scholz, John T., Sehmidt, Peter, Sehmidt, Peter, Witte, Ann Dryden, Witte, Ann Dryden, |
author2_variant |
r f b rf rfb r f b rf rfb j a r ja jar j a r ja jar j t s jt jts j t s jt jts p s ps p s ps a d w ad adw a d w ad adw |
author2_role |
MitwirkendeR MitwirkendeR HerausgeberIn HerausgeberIn HerausgeberIn HerausgeberIn MitwirkendeR MitwirkendeR HerausgeberIn HerausgeberIn |
author_sort |
Boruch, Robert F., |
title |
Taxpayer Compliance, Volume 1 : An Agenda for Research / |
spellingShingle |
Taxpayer Compliance, Volume 1 : An Agenda for Research / Law in Social Context Frontmatter -- Contents -- Preface -- Summary -- 1. Paying Taxes -- 2. Understanding Taxpayer Compliance: Self-Interest, Social Commitment, and Other Influences -- 3. Expanding the Framework of Analysis -- 4. Extending Research on Tax Administration -- 5. Data Needs for Taxpayer Compliance Research -- 6. Getting Started: What Needs to be Done -- References and Bibliography -- Appendices -- Appendix A: Statistical Issues in Modeling Taxpayer Compliance -- Appendix B: Experimental and Quasi-Experimental Designs in Taxpayer Compliance Research -- Appendix C: Symposium on Taxpayer Compliance Research -- Appendix D: Panel on Taxpayer Compliance Research -- Appendix E: Committee on Law Enforcement and the Administration of Justice, 1987-1988 -- Index |
title_sub |
An Agenda for Research / |
title_full |
Taxpayer Compliance, Volume 1 : An Agenda for Research / ed. by Ann Dryden Witte, Jeffrey A. Roth, John T. Scholz. |
title_fullStr |
Taxpayer Compliance, Volume 1 : An Agenda for Research / ed. by Ann Dryden Witte, Jeffrey A. Roth, John T. Scholz. |
title_full_unstemmed |
Taxpayer Compliance, Volume 1 : An Agenda for Research / ed. by Ann Dryden Witte, Jeffrey A. Roth, John T. Scholz. |
title_auth |
Taxpayer Compliance, Volume 1 : An Agenda for Research / |
title_alt |
Frontmatter -- Contents -- Preface -- Summary -- 1. Paying Taxes -- 2. Understanding Taxpayer Compliance: Self-Interest, Social Commitment, and Other Influences -- 3. Expanding the Framework of Analysis -- 4. Extending Research on Tax Administration -- 5. Data Needs for Taxpayer Compliance Research -- 6. Getting Started: What Needs to be Done -- References and Bibliography -- Appendices -- Appendix A: Statistical Issues in Modeling Taxpayer Compliance -- Appendix B: Experimental and Quasi-Experimental Designs in Taxpayer Compliance Research -- Appendix C: Symposium on Taxpayer Compliance Research -- Appendix D: Panel on Taxpayer Compliance Research -- Appendix E: Committee on Law Enforcement and the Administration of Justice, 1987-1988 -- Index |
title_new |
Taxpayer Compliance, Volume 1 : |
title_sort |
taxpayer compliance, volume 1 : an agenda for research / |
series |
Law in Social Context |
series2 |
Law in Social Context |
publisher |
University of Pennsylvania Press, |
publishDate |
2016 |
physical |
1 online resource (414 p.) : 2 illus. Issued also in print. |
edition |
Reprint 2016 |
contents |
Frontmatter -- Contents -- Preface -- Summary -- 1. Paying Taxes -- 2. Understanding Taxpayer Compliance: Self-Interest, Social Commitment, and Other Influences -- 3. Expanding the Framework of Analysis -- 4. Extending Research on Tax Administration -- 5. Data Needs for Taxpayer Compliance Research -- 6. Getting Started: What Needs to be Done -- References and Bibliography -- Appendices -- Appendix A: Statistical Issues in Modeling Taxpayer Compliance -- Appendix B: Experimental and Quasi-Experimental Designs in Taxpayer Compliance Research -- Appendix C: Symposium on Taxpayer Compliance Research -- Appendix D: Panel on Taxpayer Compliance Research -- Appendix E: Committee on Law Enforcement and the Administration of Justice, 1987-1988 -- Index |
isbn |
9781512806274 9783110442526 9780812281828 |
callnumber-first |
H - Social Science |
callnumber-subject |
HJ - Public Finance |
callnumber-label |
HJ4652 |
callnumber-sort |
HJ 44652 |
geographic_facet |
United States. |
url |
https://doi.org/10.9783/9781512806274 https://www.degruyter.com/isbn/9781512806274 https://www.degruyter.com/cover/covers/9781512806274.jpg |
illustrated |
Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
330 - Economics |
dewey-ones |
336 - Public finance |
dewey-full |
336.2/91 |
dewey-sort |
3336.2 291 |
dewey-raw |
336.2/91 |
dewey-search |
336.2/91 |
doi_str_mv |
10.9783/9781512806274 |
oclc_num |
979687824 |
work_keys_str_mv |
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status_str |
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ids_txt_mv |
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carrierType_str_mv |
cr |
hierarchy_parent_title |
Title is part of eBook package: De Gruyter University of Pennsylvania Press Package Archive 1898-1999 |
is_hierarchy_title |
Taxpayer Compliance, Volume 1 : An Agenda for Research / |
container_title |
Title is part of eBook package: De Gruyter University of Pennsylvania Press Package Archive 1898-1999 |
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