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Published September 15, 2017 | Submitted
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The Economics of Tax Compliance: Fact and Fantasy

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.

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