| Description |
1 online resource (ix, 281 pages) : illustrations (some color) |
| Contents |
Introduction -- The tax gap -- Recent patterns in IRS enforcement -- Economic Theory and the literature -- The Dubin Graetz Wilde model -- The data -- IRS criminal enforcement activities and taxpayer noncompliance -- IRS criminal investigation: measuring the marginal monetary effect of criminal investigation convictions -- Extensions the period 2002-2004 -- State income tax compliance -- Conclusion |
| Summary |
"Taxpayer compliance is a voluntary activity, and the degree to which the tax system works is affected by taxpayers' knowledge that it is their moral and legal responsibility to pay their taxes. Taxpayers also recognize that they face a lottery in which not all taxpayer noncompliance will ever be detected. In the United States most individuals comply with the tax law, yet the tax gap has grown significantly over time for individual taxpayers. The US Internal Revenue Service attempts to ensure that the minority of taxpayers who are noncompliant pay their fair share with a variety of enforcement tools and penalties. The Causes and Consequences of Income Tax Noncompliance provides a comprehensive summary of the empirical evidence concerning taxpayer noncompliance and presents innovative research with new results on the role of IRS audit and enforcements activities on compliance with federal and state income tax collection. Other issues examined include to what degree taxpayers respond to the threat of civil and criminal enforcement and the important role of the media on taxpayer compliance. This book offers researchers, students, and tax administrators insight into the allocation of taxpayer compliance enforcement and service resources, and suggests policies that will prevent further increases in the tax gap. The book's aggregate data analysis methods have practical applications not only to taxpayer compliance but also to other forms of economic behavior, such as welfare fraud."--Publisher's website |
| Analysis |
Economics |
|
Econometrics |
|
Finance |
|
Auditing |
|
Economics/Management Science |
|
Financial Economics |
|
Public Finance & Economics |
|
Accounting/Auditing |
|
public finance |
|
economie |
|
bedrijfswetenschap |
|
management science |
|
boekhouding |
|
accounting |
|
econometrie |
|
Management studies, Business Administration, Organizational Science (General) |
|
Management, bedrijfskunde, organisatiekunde (algemeen) |
| Bibliography |
Includes bibliographical references (pages 279-280) |
| Subject |
Tax evasion -- United States
|
|
Science économique.
|
|
Affaires.
|
|
Tax evasion
|
|
United States
|
| Form |
Electronic book
|
| ISBN |
9781441909077 |
|
1441909079 |
|
1441909060 |
|
9781441909060 |
|
