We consider the classic Allingham and Sandmo (1972) tax compliance problem in the context of the Choquet-Schmeidler Expected Utility (CSEU) model, using the Non-Extremal Outcome (NEO)-additive capacities proposed by Chateauneuf et al (2002), in which Knightian uncertainty (ambiguity) exists...

Tax reporting compliance by small business owners is modeled in an agent-based framework using concepts and methods based on evolutionary dynamics. A business owner’s ‘‘fitness’’ is a function of net after tax (and post-audit) income. Business owners exhibit...

In January 2010, the IRS published its Return Preparer Review Final Report, recommending extensive increases in oversight of the tax return preparer industry. These increases in oversight are suggested to be achieved through numerous measures, including preparer registration, competency testing,...

This article reviews Avi-Yonah, Sartori, and Marian's Global Perspectives on Income Taxation Law (Oxford, 2011). It outlines the book's key features and strengths in the quest for understanding the effect of globalization on taxation. In this process, the article also looks into available data...

This paper evaluates the Low Income Housing Tax Credit (LIHTC) program and suggests methods for improvement, concluding that the current program does not adequately meet the needs of low and especially the lowest income households, although it has the potential to do so. Part II explores the...

The tax system is commonly understood to be professionally designed and administrated. This perception presupposes a level of neutrality where tax decisions are based on irrefutable reason and concrete data. In practice, however, both the design and administration of a tax system are subject to...