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Taxpayer Compliance, Volume 1 : An Agenda for Research / ed. by Ann Dryden Witte, Jeffrey A. Roth, John T. Scholz.

Contributor(s): Material type: TextTextSeries: Law in Social ContextPublisher: Philadelphia : University of Pennsylvania Press, [2016]Copyright date: ©1989Edition: Reprint 2016Description: 1 online resource (414 p.) : 2 illusContent type:
Media type:
Carrier type:
ISBN:
  • 9780812281828
  • 9781512806274
Subject(s): DDC classification:
  • 336.2/91 19
LOC classification:
  • HJ4652
Other classification:
  • online - DeGruyter
Online resources: Available additional physical forms:
  • Issued also in print.
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
Summary: 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.
Holdings
Item type Current library Call number URL Status Notes Barcode
eBook eBook Biblioteca "Angelicum" Pont. Univ. S.Tommaso d'Aquino Nuvola online online - DeGruyter (Browse shelf(Opens below)) Online access Not for loan (Accesso limitato) Accesso per gli utenti autorizzati / Access for authorized users (dgr)9781512806274

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 online access with authorization star

http://purl.org/coar/access_right/c_16ec

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)