Why people pay taxes : tax compliance and enforcement /
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| Imprint: | Ann Arbor : University of Michigan Press, c1992. |
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| Description: | viii, 361 p. : ill. ; 24 cm. |
| Language: | English |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/1386814 |
Table of Contents:
- Why People Pay Taxes: Introduction / Joel Slemrod
- Taxpayer Adaptation to the 1986 Tax Reform Act: Do New Tax Laws Affect the Way Taxpayers Think about Taxes? / Marco R. Steenbergen, Kathleen M. McGraw and John T. Scholz
- How Taxpayers Think about Their Taxes: Frames and Values / John S. Carroll
- The Effect of Audits and Socioeconomic Variables on Compliance / Kurt J. Beron, Helen V. Tauchen and Ann Dryden Witte
- The Influence of Tax Audits on Reporting Behavior / Brian Erard
- The Corporate Tax Gap: Evidence on Tax Compliance by Small Corporations / Eric M. Rice
- Analyzing Income Tax Evasion Using Ammesty Data with Self-Selection Correction: The Case of the Michigan Tax Amnesty Program / Steven E. Crane and Farrokh Nourzad
- Can Brute Deterrence Backfire? Perceptions and Attitudes in Taxpayer Compliance / Steven M. Sheffrin and Robert K. Triest
- Reciprocity and Fairness: Positive Incentives for Tax Compliance / Kent W. Smith
- Deterrence and Alienation Effects of IRS Enforcement: An Analysis of Survey Data / Karyl A. Kinsey
- Does Deterrence Deter? Measuring the Effect of Deterrence on Tax Compliance in Field Studies and Experimental Studies / Dick J. Hessing, Henk Elffers, Henry S. J. Robben and Paul Webley
- Deterrence and Beyond: Toward a Kinder, Gentler IRS / James Alm, Betty Jackson and Michael McKee
- The Construction of Compliance and the Challenge for Control: The Limits of Noncompliance Research / Doreen McBarnet.