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The Causes and Consequences of Income Tax Noncompliance

The Causes and Consequences of Income Tax Noncompliance

Hardcover

AccountingEconomicsInvesting & Finance

ISBN10: 1441909060
ISBN13: 9781441909060
Publisher: Springer
Published: Dec 1 2011
Pages: 282
Weight: 1.05
Height: 0.90 Width: 6.30 Depth: 9.20
Language: English
The Role of Audits and Enforcement in Taxpayer Noncompliance: Theory.- Evidence Concerning Taxpayer Noncompliance: The Tax Gap.- Evidence Concerning Taxpayer Noncompliance: Enforcement.- Empirical Analysis of Federal Income Tax Audits and Compliance.- The Effect of Audits on Federal Income Tax 1977-1986.- The Effect of Audits and Criminal Investigations on Federal Income Tax 1987-2004.- The Effect of IRS Service Activities on Taxpayer Compliance.- The Role of Tax Preparers on Taxpayer Compliance.- State Income Tax Compliance.- Extensions.- Conclusions.

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Dubin, Jeffrey A.

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Accounting