compliance lens. In so doing, it highlights the importance that third parties to the taxpayer-government relationship act at arm … also draws on the tax compliance perspective to make some preliminary observations about valuation methodologies …

norms are relevant, the enforcement elasticity of government interventions may be indeterminate. Finally, I suggest that … self-inspections can be usefully classified in a scheme that sort enforcement strategies in terms of whether government …(ii), where intervention in compliance is necessarily ex post, social norms play a critical role …

upon this uncertainty in their reporting practices, such that tax compliance lags and the IRS has a difficult time … greater tax compliance. Put somewhat differently, in the Information Era in which we exist, it is simply no longer true that …

the government to employ. There is, however, another potential means by which the government can improve tax compliance …