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Full-Text Articles in Law
The Interplay Between Norms And Enforcement In Tax Compliance, Leandra Lederman
The Interplay Between Norms And Enforcement In Tax Compliance, Leandra Lederman
Articles by Maurer Faculty
What will increase individuals' compliance with the federal income tax? There are rich legal, economic, and sociological literatures examining this question. The traditional answer that increased enforcement will increase compliance is supported by both economic modeling and a number of experiments. However, studies show that appeals to normative beliefs about honesty in taxpaying play an important role as well.
A number of scholars have suggested that vigorous enforcement of the tax laws may be counterproductive because it may suggest that noncompliance is the norm. This article argues, in part, that enforcement and a compliance norm are not inconsistent but rather …
Tax Compliance And The Reformed Irs, Leandra Lederman
Tax Compliance And The Reformed Irs, Leandra Lederman
Articles by Maurer Faculty
The Internal Revenue Service Restructuring and Reform Act of 1998 directed the IRS to transform itself into an agency focused on "customers." What affect will such a focus on service have on compliance? This article analyzes not only the post-IRS reform statistics on enforced compliance but also considers the more important question of the likely impact of IRS friendliness on so-called "voluntary compliance."
Although some have suggested that a kinder IRS might prompt increased voluntary compliance, this article argues that it likely will not, based on the literature examining the impact on voluntary compliance of tax collector service to taxpayers …