The Economics of Tax Compliance: Fact and Fantasy

Graetz, Michael J. and Wilde, Louis L. (1985) The Economics of Tax Compliance: Fact and Fantasy. Social Science Working Paper, 574. California Institute of Technology , Pasadena, CA. (Unpublished) https://resolver.caltech.edu/CaltechAUTHORS:20170915-143627931

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Abstract

This paper reviews the current state of theoretical and empirical knowledge regarding compliance with the federal income tax laws. We focus on the validity of certain myths that have come to dominate tax compliance discussions. Toward that end, we discuss three general categories--empirical work, theoretical methodology and fiscal policy recommendations--that seem to require more careful assessment and formulation.

Item Type:

Report or Paper (Working Paper)

Related URLs:

URL	URL Type	Description
http://resolver.caltech.edu/CaltechAUTHORS:20170919-102255567	Related Item	Published Version

Additional Information:

Published as Graetz, Michael J., and Louis L. Wilde. "The economics of tax compliance: Fact and fantasy." National Tax Journal 38.3 (1985): 355-363.

Group:

Social Science Working Papers

Subject Keywords:

Taxes, Tax audits, Taxpaying, Income taxes, Tax noncompliance, Estimated taxes, Tax evasion, Marginal tax rate, Consumption taxes, Tax law

Series Name:

Social Science Working Paper

Issue or Number:

574

Record Number:

CaltechAUTHORS:20170915-143627931

Persistent URL:

https://resolver.caltech.edu/CaltechAUTHORS:20170915-143627931

Usage Policy:

No commercial reproduction, distribution, display or performance rights in this work are provided.

ID Code:

81495

Collection:

CaltechAUTHORS

Deposited By:

Jacquelyn Bussone

Deposited On:

15 Sep 2017 21:55

Last Modified:

03 Oct 2019 18:43

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