The Causes and Consequences of Income Tax Noncompliance

by Jeffrey A. Dubin

Overview

Taxpayer compliance is voluntary, and the effectiveness of the tax system depends upon people’s acceptance that paying taxes is a moral and legal responsibility. This volume explores taxpayer noncompliance and presents innovative research with new results on the causes of state income and sales tax noncompliance.

Product Details

ISBN-13:	9781441909060
Publisher:	Springer New York
Publication date:	12/01/2011
Edition description:	2012
Pages:	282
Product dimensions:	6.10(w) x 9.25(h) x 0.04(d)

Table of Contents

The Role of Audits and Enforcement in Taxpayer Noncompliance: Theory.- Evidence Concerning Taxpayer Noncompliance: The Tax Gap.- Evidence Concerning Taxpayer Noncompliance: Enforcement.- Empirical Analysis of Federal Income Tax Audits and Compliance.- The Effect of Audits on Federal Income Tax 1977-1986.- The Effect of Audits and Criminal Investigations on Federal Income Tax 1987-2004.- The Effect of IRS Service Activities on Taxpayer Compliance.- The Role of Tax Preparers on Taxpayer Compliance.- State Income Tax Compliance.- Extensions.- Conclusions.