Published June 1985
| Version Submitted
Working Paper
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The Economics of Tax Compliance: Fact and Fantasy
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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.
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.Attached Files
Submitted - sswp574.pdf
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sswp574.pdf
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- Eprint ID
- 81495
- Resolver ID
- CaltechAUTHORS:20170915-143627931
Related works
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- http://resolver.caltech.edu/CaltechAUTHORS:20170919-102255567 (URL)
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2017-09-15Created from EPrint's datestamp field
- Updated
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2019-10-03Created from EPrint's last_modified field
Caltech Custom Metadata
- Caltech groups
- Social Science Working Papers
- Series Name
- Social Science Working Paper
- Series Volume or Issue Number
- 574