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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Bibliographic Details
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
Online Access:
Physical Description:1 online resource (414 p.) :; 2 illus.
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Table of 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