TY  - BOOK
AU  - Boruch,Robert F.
AU  - Roth,Jeffrey A.
AU  - Scholz,John T.
AU  - Sehmidt,Peter
AU  - Witte,Ann Dryden
TI  - Taxpayer Compliance, Volume 1: An Agenda for Research 
T2  - Law in Social Context
SN  - 9780812281828
AV  - HJ4652 
U1  - 336.2/91 19
PY  - 2016///]
CY  - Philadelphia : 
PB  - University of Pennsylvania Press, 
KW  - Taxation
KW  - Law and legislation
KW  - United States
KW  - Taxpayer compliance
KW  - LAW / Taxation
KW  - bisacsh
KW  - Business
KW  - Economics
KW  - Public Policy
N1  - 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; Issued also in print
N2  - 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
UR  - https://doi.org/10.9783/9781512806274
UR  - https://www.degruyter.com/isbn/9781512806274
UR  - https://www.degruyter.com/cover/covers/9781512806274.jpg
ER  -