that would drastically reduce compliance burdens for this new generation of business owners, while simultaneously enhancing … policymakers to institute a more modern tax enforcement regime for small businesses …

taxes even absent enforcement is indeed pronounced. Yet voluntary compliance is reduced if participants learn that income is …

-party reporting increases tax compliance and that information accordingly matters in tax enforcement … succeeds because business firms are “sites of social cooperation under the rule of law,” fostering compliance. As this Article …, where individuals report on firms, firms’ compliance increases, which supports the intuitive notion that third …

Do audits affect individual tax compliance? This question is not new and multiple answers have been attempted over the …

proposes that a more complex model is unnecessary. To the contrary, complex compliance and enforcement data can result from …For over 40 years theorists have sought the effects of tax audits on voluntary compliance rates by studying individual … explains the effects of audits on compliance. This quandary is often termed the “tax compliance puzzle.” Consequently, some …

Do the attempts of modern states to foster tax compliance reflect wider attributes of modernity? This article analyzes … the history of the creation of a tax compliance culture in Israel of the 1950s and the various practices, techniques and … compliance can be understood as part of a wider phenomenon, the desire of modern states to create self-policing, normalized …