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Author: Jeffrey A. Roth Publisher: University of Pennsylvania Press ISBN: 1512806277 Category : Law Languages : en Pages : 416
Book Description
Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings, and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.
Author: Jeffrey A. Roth Publisher: University of Pennsylvania Press ISBN: 1512806277 Category : Law Languages : en Pages : 416
Book Description
Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings, and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.
Author: Jeffrey A. Roth Publisher: University of Pennsylvania Press ISBN: 9780812281828 Category : Business & Economics Languages : en Pages : 426
Book Description
Drawing on multiple disciplines with a significant interest in taxpayer compliance, Volume I critically reviews previous research on the subject, reaches conclusions and recommends future research programs to fill gaps in knowledge.
Author: Jeffrey A. Dubin Publisher: Springer Science & Business Media ISBN: 1441909079 Category : Business & Economics Languages : en Pages : 282
Book Description
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.
Author: Benno Torgler Publisher: Edward Elgar Publishing ISBN: 1847207200 Category : Business & Economics Languages : en Pages : 318
Book Description
The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.
Author: Jeffrey A. Roth Publisher: University of Pennsylvania Press ISBN: 1512806285 Category : Law Languages : en Pages : 288
Book Description
Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume 2 is a collection of eight background papers commissioned by the panel. They present novel theories and research ideas proposed by scholars from many social sciences to improve the understanding of taxpayer compliance. The varied topics addressed include: the political and institutional context of the American tax system; a typology of noncompliance; a study of the way the visibility of noncompliance affects patterns of taxpaying in the house-painting profession; and theories of ways tax practitioners may affect their clients' compliance. These papers not only illustrate for a general audience what various disciplines can add to knowledge but also suggest for specialized researchers the opportunities that taxpayer compliance offers for extending and testing the theories of their disciplines. Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.
Author: Jeffrey A. Roth
Author: Jeffrey A. Roth
Author: Jeffrey A. Roth
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Author: Jeffrey A. Dubin
Author: Benno Torgler
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