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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 (Unpublished)

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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)
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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
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Usage Policy:No commercial reproduction, distribution, display or performance rights in this work are provided.
ID Code:81495
Deposited By: Jacquelyn Bussone
Deposited On:15 Sep 2017 21:55
Last Modified:03 Oct 2019 18:43

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