Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier.
Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings, and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research.
Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research.
Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.
About the Author
Jeffrey A. Roth is criminologist and associate director for research at the University of Pennsylvania's Jerry Lee Center of Criminology. John T. Scholz is the Francis Eppes Distinguished Professor of Political Science at Florida State University. Ann Dryden Witte is Professor of Economics at Wellesley College.
Table of Contents
2-Understanding Taxpayer Compliance: Self-Interest, Social Commitment, and Other Influences
3-Expanding the Framework of Analysis
4-Extending Research on Tax Administration
5-Data Needs for Taxpayer Compliance Research
6-Getting Started: What Needs to Be Done
References and Bibliography
Appendix A-Statistical Issues in Modeling Taxpayer Compliance
Appendix B-Experimental and Quasi-Experimental Designs in Taxpayer Compliance Research
Appendix C-Symposium on Taxpayer Compliance Research
Appendix D-Panel on Taxpayer Compliance Research
Appendix E-Committee on Law Enforcement and the Administration of Justice, 1987-1988