Bitcoin has captivated much attention and imagination since its emergence in 2009, but not enough when it comes to its tax implications. As a result, there are several areas in need of attention when it comes to the federal tax treatment of virtual currency. The right guidance in these areas...

This essay explains how current state government approaches to use-tax enforcement undermine tax morale and taxpayer compliance. This essay further argues that these threats to tax morale and taxpayer compliance will become even more severe as many states are moving toward adopting notice and...

Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy