Published September 15, 2017
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The Economics of Tax Compliance: Fact and Fantasy
- Creators
- Graetz, Michael J.
- Wilde, Louis L.
Abstract
This paper reviews the current state of theoretical and empirical knowledge regarding compliance with the federal income tax laws. We focus on the validity of certain myths that have come to dominate tax compliance discussions. Toward that end, we discuss three general categories--empirical work, theoretical methodology and fiscal policy recommendations--that seem to require more careful assessment and formulation.
Additional Information
Published as Graetz, Michael J., and Louis L. Wilde. "The economics of tax compliance: Fact and fantasy." National Tax Journal 38.3 (1985): 355-363.Attached Files
Submitted - sswp574.pdf
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Additional details
- Eprint ID
- 81495
- Resolver ID
- CaltechAUTHORS:20170915-143627931
- Created
-
2017-09-15Created from EPrint's datestamp field
- Updated
-
2019-10-03Created from EPrint's last_modified field
- Caltech groups
- Social Science Working Papers
- Series Name
- Social Science Working Paper
- Series Volume or Issue Number
- 574