Questionable Choices: A Reply to Alex Raskolnikov's 'Revealing Choices'
12 Pages Posted: 4 Jun 2009 Last revised: 2 Jul 2009
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: 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
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.