Questionable Choices: A Reply to Alex Raskolnikov's 'Revealing Choices'

12 Pages Posted: 4 Jun 2009 Last revised: 2 Jul 2009

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: 2009

Abstract

In a recent article, Professor Alex Raskolnikov proposes creating two regimes for IRS audits and allowing taxpayers to choose between them. I congratulate Professor Raskolnikov on his original contribution to tax compliance discourse. I hope it will stimulate discussion. However, I have concerns about the proposal. Its principal benefits could be achieved through less radical means and would be eclipsed by its disadvantages.

Keywords: tax compliance, Internal Revenue Service, tax audit

Suggested Citation

Johnson, Steve R., Questionable Choices: A Reply to Alex Raskolnikov's 'Revealing Choices' (2009). State Tax Notes, 2009, UNLV William S. Boyd School of Law Legal Studies Research Paper No. 09-08, Available at SSRN: https://ssrn.com/abstract=1413960

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

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HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html

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