Tax Compliance

James Andreoni (), B. Erard and Jonathan Feinstein ()

Working papers from Wisconsin Madison - Social Systems

Abstract: This paper is a review of the major findings in the economics literature on tax compliance. The article, which focusses exclusively on the personal income tax, examines both the theory and empirical work on enforcement and compliance with tax laws from over 25 years of research.

Keywords: TAXES; TAXATION (search for similar items in EconPapers)
JEL-codes: H20 H24 H29 (search for similar items in EconPapers)
Date: 1996
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Related works:
Journal Article: Tax Compliance (1998)
Working Paper: Tax Compliance (1996)
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Persistent link: http://EconPapers.repec.org/RePEc:att:wimass:9610

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