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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. National Tax Journal, 38 (3). pp. 355-363. ISSN 1944-7477.

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Announcements by both the Internal Revenue Service and private analysts that in recent years unreported taxable income in the United States has been averaging 10-15 percent of total taxable income and that noncompliance seems to be growing rapidly have produced a certain sense of panic among commentators in academia, the private bar, government and the news media. One commentator went so far as to say: “the dramatic deterioration in compliance levels witnessed thus far, if not reversed quickly and forcefully, will gain further momentum and eventually erode, beyond repair, the integrity of our present income tax system.”

Item Type:Article
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Additional Information:© 1985 National Tax Association.
Subject Keywords:Taxes, Tax audits, Taxpaying, Income taxes, Tax noncompliance, Estimated taxes, Tax evasion, Marginal tax rate, Consumption taxes, Tax law
Issue or Number:3
Record Number:CaltechAUTHORS:20170919-102255567
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Official Citation:GRAETZ, MICHAEL J., and LOUIS L. WILDE. “THE ECONOMICS OF TAX COMPLIANCE: FACT AND FANTASY.” National Tax Journal, vol. 38, no. 3, 1985, pp. 355–363. JSTOR, JSTOR,
Usage Policy:No commercial reproduction, distribution, display or performance rights in this work are provided.
ID Code:81564
Deposited By: Tony Diaz
Deposited On:19 Sep 2017 17:32
Last Modified:03 Oct 2019 18:44

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