Tax compliance: An investigation using individual taxpayer compliance measurement program (TCMP) data
In this paper, we analyze the tax compliance behavior of U.S. taxpayers by using a 1979 data set that combines information from a random sample of individual tax returns, each of which has been thoroughly audited, IRS administrative records, and sociodemographic data from the Census. We find evidenc...
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| Format: | Electronic Article |
| Language: | English |
| Published: |
1993
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| In: |
Journal of quantitative criminology
Year: 1993, Volume: 9, Issue: 2, Pages: 177-202 |
| Online Access: |
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| Check availability: | HBZ Gateway |
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