Tax Compliance

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

Working papers from Wisconsin Madison - Social Systems

Abstract: This paper provides a review of the major findings in the economics literature on tax compliance. It focuses exclusively on the personal income tax, examining both the theory and the empirical work on enforcement and compliance with the tax laws.

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:9610r

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