Tax Compliance.

This paper is a review of the major findings in the economics literature on tax compliance. The article, which focusses exclusively on the personal income tax, examines both the theory and empirical work on enforcement and compliance with tax laws from over 25 years of research.

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Year of publication:	1996
Authors:	Andreoni, J. ; Erard, B. ; Feinstein, J.
Institutions:	Wisconsin Madison - Social Systems
Subject:	TAXES \| TAXATION

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Series:	Working papers.
Type of publication:	Book / Working Paper
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H29 - Taxation, Subsidies, and Revenue. Other
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005443488