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...
| Autores principales: | ; ; |
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| Tipo de documento: | Electrónico Artículo |
| Lenguaje: | Inglés |
| Publicado: |
1993
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| En: |
Journal of quantitative criminology
Año: 1993, Volumen: 9, Número: 2, Páginas: 177-202 |
| Acceso en línea: |
Volltext (lizenzpflichtig) Volltext (lizenzpflichtig) |
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| Verificar disponibilidad: | HBZ Gateway |
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