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:H20H24H29 (search for similar items in EconPapers) Date: Written 1996
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Related works: Working Paper: Tax Compliance (1996) Journal Article: Tax Compliance (1998) This item may be available elsewhere in EconPapers: Search for items with the same title.
More papers in Working papers from Wisconsin Madison - Social Systems Address: UNIVERSITY OF WISCONSIN MADISON, SOCIAL SYSTEMS RESEARCH INSTITUTE(S.S.R.I.), MADISON WISCONSIN 53706 U.S.A. Series data maintained by Ailsenne Sumwalt ().
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