Taxpayer Compliance, Volume 2 : : Social Science Perspectives /

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

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:
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
Online Access:
Physical Description:1 online resource (282 p.) :; 4 illus.
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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

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