On Voluntary Compliance, Voluntary Taxes, and Social Capital

Joel Slemrod

National Tax Journal, 1998, vol. 51, issue 3, 485-91

Abstract: In the past year, the IRS has succeeded in attracting the attention of another group of folks interested in taxation-politicians-and out of that attention is likely to come a bill to restructure its operations. Although I like some of the directions the legislation takes, such as institutionalizing a concern for the enforceability and compliance costs of new legislation before it becomes law, other directions-such as shifting the burden of proof- trouble me, and what follows is my attempt to articulate these concerns: some ruminations about voluntary compliance, voluntary taxes, and social capital.

Date: 1998
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:51:y:1998:i:3:p:485-91

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