Estimating the Determinants of Taxpayer Compliance With Experimental Data

James Alm (), Betty Jackson and Michael McKee

National Tax Journal, 1992, vol. 45, issue 1, 107-14

Abstract: Uses data from laboratory experiments to estimate individual responses to tax, penalty, and audit rate changes, as well as to changes in government expenditures. The empirical results confirm some (although not all) theoretical predictions, and compare qualititatively with other empirical work

Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:45:y:1992:i:1:p:107-14

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