Taxpayer Compliance, Volume 2 : : Social Science Perspectives / / ed. by John T. Scholz, Jeffrey A. Roth.

• Superior document: Title is part of eBook package: De Gruyter University of Pennsylvania Press Package Archive 1898-1999
• MitwirkendeR: Carroll, John S.,; Cialdini, Robert B.,; Kagan, Robert A.,; Kidder, Robert,; Klepper, Steven,; McEwen, Craig,; Nagin, Daniel,; Scholz, John T.,; Scotchmer, Suzanne,; Slemrod, Joel,
• HerausgeberIn: Roth, Jeffrey A.,; Scholz, John T.,
• Place / Publishing House: Philadelphia : : University of Pennsylvania Press, , [2016]; ©1989
• Year of Publication: 2016
• Edition: Reprint 2016
• Language: English
• Series: Law in Social Context
• Physical Description: 1 online resource (282 p.) :; 4 illus.

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 2 is a collection of eight background papers commissioned by the panel. They present novel theories and research ideas proposed by scholars from many social sciences to improve the understanding of taxpayer compliance. The varied topics addressed include: the political and institutional context of the American tax system; a typology of noncompliance; a study of the way the visibility of noncompliance affects patterns of taxpaying in the house-painting profession; and theories of ways tax practitioners may affect their clients' compliance. These papers not only illustrate for a general audience what various disciplines can add to knowledge but also suggest for specialized researchers the opportunities that taxpayer compliance offers for extending and testing the theories of their disciplines.

Table of Contents

Frontmatter -- Contents -- Introduction -- 1. Compliance Research and the Political Context of Tax Administration -- 2. Taxpaying Behavior in Social Context: A Tentative Typology of Tax Compliance and Noncompliance -- 3. On the Visibility of Income Tax Law Violations -- 4. The Criminal Deterrence Literature: Implications for Research on Taxpayer Compliance -- 5. Complexity, Compliance Costs, and Tax Evasion -- 6. The Effect of Tax Advisors on Tax Compliance -- 7. Social Motivations to Comply: Norms, Values, and Principles -- 8. A Cognitive-Process Analysis of Taxpayer Compliance -- Panel and Committee Members -- Index