000			03584nam a22004815i 4500
001			978-1-4419-0907-7
003			DE-He213
005			20140220083232.0
007			cr nn 008mamaa
008			111130s2012 xxu| s |||| 0|eng d
020			_a9781441909077 _9978-1-4419-0907-7
024	7		_a10.1007/978-1-4419-0907-7 _2doi
050		4	_aHG1-9999
072		7	_aKCBM _2bicssc
072		7	_aKCLF _2bicssc
072		7	_aBUS027000 _2bisacsh
082	0	4	_a332 _223
100	1		_aDubin, Jeffrey A. _eauthor.
245	1	4	_aThe Causes and Consequences of Income Tax Noncompliance _h[electronic resource] / _cby Jeffrey A. Dubin.
264		1	_aNew York, NY : _bSpringer New York, _c2012.
300			_aIX, 281p. 93 illus., 23 illus. in color. _bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
505	0		_aThe Role of Audits and Enforcement in Taxpayer Noncompliance: Theory -- Evidence Concerning Taxpayer Noncompliance: The Tax Gap -- Evidence Concerning Taxpayer Noncompliance: Enforcement -- Empirical Analysis of Federal Income Tax Audits and Compliance -- The Effect of Audits on Federal Income Tax 1977-1986 -- The Effect of Audits and Criminal Investigations on Federal Income Tax 1987-2004 -- The Effect of IRS Service Activities on Taxpayer Compliance -- The Role of Tax Preparers on Taxpayer Compliance -- State Income Tax Compliance -- Extensions -- Conclusions.
520			_aTaxpayer compliance is a voluntary activity, and the degree to which the tax system works is affected by taxpayers’ knowledge that it is their moral and legal responsibility to pay their taxes. Taxpayers also recognize that they face a lottery in which not all taxpayer noncompliance will ever be detected. In the United States most individuals comply with the tax law, yet the tax gap has grown significantly over time for individual taxpayers. The US Internal Revenue Service attempts to ensure that the minority of taxpayers who are noncompliant pay their fair share with a variety of enforcement tools and penalties. The Causes and Consequences of Income Tax Noncompliance provides a comprehensive summary of the empirical evidence concerning taxpayer noncompliance and presents innovative research with new results on the role of IRS audit and enforcements activities on compliance with federal and state income tax collection. Other issues examined include to what degree taxpayers respond to the threat of civil and criminal enforcement and the important role of the media on taxpayer compliance. This book offers researchers, students, and tax administrators insight into the allocation of taxpayer compliance enforcement and service resources, and suggests policies that will prevent further increases in the tax gap. The book’s aggregate data analysis methods have practical applications not only to taxpayer compliance but also to other forms of economic behavior, such as welfare fraud.
650		0	_aEconomics.
650		0	_aEconometrics.
650		0	_aFinance.
650		0	_aAuditing.
650	1	4	_aEconomics/Management Science.
650	2	4	_aFinancial Economics.
650	2	4	_aPublic Finance & Economics.
650	2	4	_aEconometrics.
650	2	4	_aAccounting/Auditing.
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9781441909060
856	4	0	_uhttp://dx.doi.org/10.1007/978-1-4419-0907-7
912			_aZDB-2-SBE
999			_c100490 _d100490