Taxpayer Compliance, Volume 2: Social Science Perspectives

Published by University of Pennsylvania Press 1989

Taxpayer Compliance, Volume 2

Social Science Perspectives

Edited by: Jeffrey A. Roth and John T. Scholz

In the series Anniversary Collection

In the series Law in Social Context

https://doi.org/10.9783/9781512806281

Overview
Contents

About this book

Drawing on multiple disciplines with a significant interest in taxpayer compliance, the National Academy's Panel on Taxpayer Compliance Research authored the two-volume Taxpayer Compliance. Volume 2 presents novel theories and research ideas proposed by scholars from many social sciences to improve the understanding of taxpayer compliance.

Author / Editor information

Jeffrey A. Roth is criminologist and associate director for research at the University of Pennsylvania's Jerry Lee Center of Criminology. John T. Scholz is the Francis Eppes Distinguished Professor of Political Science at Florida State University.

Reviews

"Together [with Volume 1] they provide a state-of-the-art summary of research in this field of study, which is likely to grow in both scholarly and practical significant in the future."--Choice

Topics

Frontmatter Publicly Available Download PDF	I
Contents Publicly Available Download PDF	V
Introduction Requires Authentication Unlicensed Licensed Download PDF	1
1. Compliance Research and the Political Context of Tax Administration John T. Scholz Requires Authentication Unlicensed Licensed Download PDF	12
2. Taxpaying Behavior in Social Context: A Tentative Typology of Tax Compliance and Noncompliance Robert Kidder and Craig McEwen Requires Authentication Unlicensed Licensed Download PDF	47
3. On the Visibility of Income Tax Law Violations Robert A. Kagan Requires Authentication Unlicensed Licensed Download PDF	76
4. The Criminal Deterrence Literature: Implications for Research on Taxpayer Compliance Steven Klepper and Daniel Nagin Requires Authentication Unlicensed Licensed Download PDF	126
5. Complexity, Compliance Costs, and Tax Evasion Joel Slemrod Requires Authentication Unlicensed Licensed Download PDF	156
6. The Effect of Tax Advisors on Tax Compliance Suzanne Scotchmer Requires Authentication Unlicensed Licensed Download PDF	182
7. Social Motivations to Comply: Norms, Values, and Principles Robert B. Cialdini Requires Authentication Unlicensed Licensed Download PDF	200
8. A Cognitive-Process Analysis of Taxpayer Compliance John S. Carroll Requires Authentication Unlicensed Licensed Download PDF	228
Panel and Committee Members Requires Authentication Unlicensed Licensed Download PDF	273
Index Requires Authentication Unlicensed Licensed Download PDF	275

(Deutsch)

Language: English
Publisher: University of Pennsylvania Press
Edition: Reprint 2016
Audience: College/higher education;
Pages
- Main content: 282
Illustrations
- Other: 4 illus.
Keywords: Public Policy; Business; Economics

eBook

Published: November 11, 2016
ISBN: 9781512806281