Taxpayer Compliance: An agenda for research

Accounting activities American analysis approach associated attitudes audit behavior changes Chapter commitment complex compliance research concerned considered consistent costs decisions deductions Department depend detection deterrence develop discussed Economic effects efforts empirical enforcement error estimates evidence example expected experimental experiments federal field forms important improve income tax increase individual Institute interest interpretation involved issues Journal least less liability measures noncompliance noted observations Office panel penalties percent pliance possible potential practitioners preparers probability problems projects Public questions randomized rates reasons recommend records reduce relationship reported requirements response returns Review risk sample sanctions Science selection social specific statistical studies subjects suggest survey tax administration tax compliance tax evasion tax laws tax returns taxpayer compliance taxpaying TCMP techniques theory tions understanding University values variables Washington