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Tax Compliance

James Andreoni (), Brian Erard and Jonathan Feinstein ()

Journal of Economic Literature, 1998, vol. 36, issue 2, 818-860

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.

Date: 1998
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Related works:
Working Paper: Tax Compliance (1996)
Working Paper: Tax Compliance (1996)
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