Tax Compliance and Enforcement: New Research and Its Policy Implications
85 Pages Posted: 3 Feb 2016 Last revised: 17 Feb 2016
Date Written: January 16, 2016
Abstract
This paper reviews recent economic research in tax administration, compliance, and enforcement and discusses the implications of the results of this research for realistic policy options.
Keywords: taxation, evasion, tax enforcement, tax administration
JEL Classification: H20, H26, H31
Suggested Citation: Suggested Citation
Slemrod, Joel B., Tax Compliance and Enforcement: New Research and Its Policy Implications (January 16, 2016). Ross School of Business Paper No. 1302, Available at SSRN: https://ssrn.com/abstract=2726077 or http://dx.doi.org/10.2139/ssrn.2726077
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