Why people pay taxes : tax compliance and enforcement / Joel Slemrod, editor.
1992
HJ4653.E75 W45 1992 (Map It)
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Details
Title
Why people pay taxes : tax compliance and enforcement / Joel Slemrod, editor.
Published
Ann Arbor : University of Michigan Press, [1992]
Copyright
©1992
Call Number
HJ4653.E75 W45 1992
ISBN
0472103385 (alk. paper)
Description
viii, 361 pages : illustrations ; 24 cm
System Control No.
(OCoLC)26351980
Bibliography, etc. Note
Includes bibliographical references and index
Record Appears in
Added Author
Table of Contents
Why People Pay Taxes: Introduction / Joel Slemrod
1
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 John T. Scholz
9
Commentary Eugene Steuerle
38
How Taxpayers Think about Their Taxes: Frames and Values / John S. Carroll
43
Commentary Silvia A. Madeo
64
The Effect of Audits and Socioeconomic Variables on Compliance / Kurt J. Beron Helen V. Tauchen Ann Dryden Witte
67
Commentary Jonathan S. Feinsten
90
The Influence of Tax Audits on Reporting Behavior / Brian Erard
95
Commentary Susan B. Long
115
The Corporate Tax Gap: Evidence on Tax Compliance by Small Corporations / Eric M. Rice
125
Commentary Jeffrey K. MacKie-Mason
162
Analyzing Income Tax Evasion Using Ammesty Data with Self-Selection Correction: The Case of the Michigan Tax Amnesty Program / Steven E. Crane Farrokh Nourzad
167
Commentary C. Y. Cryus Chu
190
Can Brute Deterrence Backfire? Perceptions and Attitudes in Taxpayer Compliance / Steven M. Sheffrin Robert K. Triest
193
Commentary Jeffrey A. Dubin
219
Reciprocity and Fairness: Positive Incentives for Tax Compliance / Kent W. Smith
223
Commentary Richard Lempert
251
Deterrence and Alienation Effects of IRS Enforcement: An Analysis of Survey Data / Karyl A. Kinsey
259
Commentary Alan H. Plumley
286
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 Paul Webley
291
Commentary Richard Bird
306
Deterrence and Beyond: Toward a Kinder, Gentler IRS / James Alm, Betty Jackson, Michael McKee
311
Commentary Julie H. Collins
330
The Construction of Compliance and the Challenge for Control: The Limits of Noncompliance Research / Doreen McBarnet
333
Commentary Daniel Nagin
346
Contributors
349
Index
351