Hostname: page-component-586b7cd67f-t8hqh Total loading time: 0 Render date: 2024-11-23T22:26:35.212Z Has data issue: false hasContentIssue false
  • English
  • Français

Taxpayer Compliance: Setting New Agendas for Research

Review products

Roth Jeffrey A., Scholz John T., and Witte Ann Dryden (eds.), Taxpayer Compliance: Vol. 1, An Agenda for Research. Philadelphia: University of Pennsylvania Press, 1989. (“Panel Report”)
Roth Jeffrey A. and Scholz John T. (eds.), Taxpayer Compliance: Vol. 2, Social Science Perspectives. Philadelphia: University of Pennsylvania Press, 1989.

Published online by Cambridge University Press:  01 July 2024

Susan B. Long  and
Judyth A. Swingen
Rights & Permissions [Opens in a new window]

Abstract

An abstract is not available for this content so a preview has been provided. As you have access to this content, a full PDF is available via the ‘Save PDF’ action button.
Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Type
Review Essay
Information
Law & Society Review , Volume 25 , Issue 3 , 1991 , pp. 637 - 683
Copyright
Copyright © 1991 by The Law and Society Association

Footnotes

At the request of the editors the Reference list for this essay was substantially shortened. For an unabridged list write Susan B. Long, School of Management, Syracuse University, Syracuse, NY 13244, or Judyth A. Swingen, Department of Accounting & Finance, College of Business, Max Lowenthal Bldg., P.O. Box 9887, Rochester Institute of Technology, Rochester, NY 14263-0887.

References

References

AITKEN, Sherrie S., and Laura, BONNEVILLE (1980) A General Taxpayer Opinion Survey. Report prepared by CSR, Inc., under contract for the Internal Revenue Service, March.Google Scholar
ALLINGHAM, Michael G., and Agnar, SANDMO (1972) “Income Tax Evasion: A Theoretical Analysis,” 1 Journal of Public Economics 323.Google Scholar
ALM, James (1990) “Did TRA86 Simplify Tax Matters?” Presented at the American Economic Association meetings, Washington, DC, 28–30 Dec.Google Scholar
ALM, James (1991) “A Perspective on the Experimental Analysis of Taxpayer Reporting,” 66 Accounting Review 577.Google Scholar
ALM, James, and William, BECK (1991) “Wiping the Slate Clean: Individual Response to Tax Amnesties,” 57 Southern Economic Journal 1043.Google Scholar
ALM, James, and William, BECK (1990) “Tax Amnesties and Tax Revenues,” 18 Public Finance Quarterly 433.Google Scholar
ALM, James, McKEE, Michael, and William, BECK (1990) “Amazing Grace: Tax Amnesties and Compliance,” 43 National Tax Journal 23.Google Scholar
AMERICAN BAR ASSOCIATION COMMISSION ON TAXPAYER COMPLIANCE (1987) Report and Recommendations (July). Washington, DC: American Bar Association. (Reprinted in “Report and Recommendations on Taxpayer Compliance,” 41 Tax Lawyer 329.).Google Scholar
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) (1988) Statement of Responsibilities in Tax Practice, No. 1 (Revised), Aug. New York: AICPA.Google Scholar
ARTHUR D. LITTLE OPINION RESEARCH CORPORATION (1988) Development of Methodology for Estimating the Taxpayer Paperwork Burden, Final Report under contract to the Internal Revenue Service (June). Washington, DC: Internal Revenue Service.Google Scholar
AYRES, Frances L., JACKSON, Betty R., and Peggy S., HITE (1989) “The Economic Benefits of Regulation: Evidence from Professional Tax Preparers,” 64 Accounting Review 300.Google Scholar
BARDACH, Eugene (1989) “Moral Suasion and Taxpayer Compliance,” 11 Law & Policy 49.Google Scholar
BARKER, Phyllis Ann (1966) “A Study of Errors by Taxpayers on Federal Income Tax Returns with Implications for Instruction.” Ph.D. dissertation, Northern Illinois University.Google Scholar
BECK, Paul J., and Woon-Oh, JUNG (1989a) “Taxpayers' Reporting Decisions and Auditing under Information Asymmetry,” 64 Accounting Review 468.Google Scholar
BECK, Paul J., and Woon-Oh, JUNG (1989b) “Taxpayer Compliance under Uncertainty,” 8 Journal of Accounting and Public Policy 1.Google Scholar
BECK, Paul J., DAVIS, Jon S., and Woon-Oh, JUNG (1991) “Experimental Evidence on Taxpayer Reporting under Uncertainty,” 66 Accounting Review 535.Google Scholar
BECKER, Gary S. (1968) “Crime and Punishment: An Economic Approach,” 76 Journal of Political Economy 169.Google Scholar
BERON, Kurt J., TAUCHEN, Helen V., and Ann Dryden, WITTE (1990) “The Effects of Audits and Socio-economic Variables on Compliance.” Presented at Conference on Tax Compliance and Tax Law Enforcement, University of Michigan, Ann Arbor, Dec.Google Scholar
BORUCH, Robert F. (1989) “Experimental and Quasi-experimental Designs in Taxpayer Compliance Research,” in Roth et al. 1989 (which see):App. B, 339–79.Google Scholar
BRADFORD, David F. (1986) Untangling the Income Tax. Cambridge, MA: Harvard University Press.CrossRefGoogle Scholar
BUREAU OF INTERNAL REVENUE (1950) Annual Report of the Commissioner. Washington, DC: Government Printing Office.Google Scholar
BUREAU OF INTERNAL REVENUE (1949) Annual Report of the Commissioner. Washington, DC: Government Printing Office.Google Scholar
BUREAU OF INTERNAL REVENUE (undated) The Audit Control Program. Washington, DC: Government Printing Office.Google Scholar
BURNHAM, David (1990) A Law unto Itself: Power, Politics and the IRS. New York: Random House.Google Scholar
CARROLL, John S. (1990) “How Taxpayers Think about Their Taxes: Frames and Values.” Presented at University of Michigan Conference on Tax Compliance and Tax Law Enfrocement, Ann Arbor, Dec.Google Scholar
CARROLL, John S. (1989a) “A Cognitive-Process Analysis of Taxpayer Compliance,” in Roth and Scholz 1989 (which see):228–72.Google Scholar
CARROLL, John S. (1989b) “Fairness and Equity: TRA '86 Effects on Taxpayer Views, Goals and Decision Making.” Presented at 1989 IRS Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989e (which see):122.Google Scholar
CARROLL, John S. (1988) “Tax Law Changes and Taxpayer Decision Making.” Presented at IRS Frank M. Malanga Memorial Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989c (which see):26.Google Scholar
CHRISTIAN, Charles W., and Sanjay, GUPTA (1990) “The Influence of Tax Table Use on Income Tax Compliance.” Arizona State University College of Business Working Paper.Google Scholar
CIALDINI, Robert B. (1989) “Social Motivations to Comply: Norms, Values, and Principles,” in Roth and Scholz 1989 (which see):200–227.Google Scholar
CLOTFELTER, Charles T. (1983) “Tax Evasion and Tax Rates: An Analysis of Individual Returns,” 65 Review of Economics and Statistics 363.Google Scholar
CLOYD, C. Bryan (1991) “The Effects of Accounting Method, Ambiguity Type, and Client Risk Preference on Recommendations of Tax Preparers.” Presented at Midyear Meeting of American Taxation Association, Albuquerque, NM, 8–9 Feb.Google Scholar
COLLINS, Julie H., MILLIRON, Valerie C., and Daniel R., TOY (1988) “Taxpayer Objectives and Their Implications.” Presented at IRS Frank M. Malanga Memorial Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989c (which see):119.Google Scholar
COLLINS, Julie H., and R. David, PLUMLEE (1991) “The Taxpayer's Labor and Reporting Decision: The Effect of Audit Schemes,” 66 Accounting Review 559.Google Scholar
COWELL, Frank A. (1990) Cheating the Government: The Economics of Evasion. Cambridge, MA: MIT Press.Google Scholar
COWELL, Frank A. (1985) “The Economic Analysis of Tax Evasion,” 37 Bulletin of Economic Research 163.Google Scholar
CRANE, Steven E., and Farrokh, NOURZAD (1990a) “Tax Rates and Tax Evasion: Evidence from California Tax Amnesty Data,” 43 National Tax Journal 189.Google Scholar
CRANE, Steven E., and Farrokh, NOURZAD (1990b) “Analyzing Income Tax Evasion Using Amnesty Data with Self-Selection Correction: The Case of Michigan Tax Amnesty Program.” Presented at University of Michigan Conference on Tax Compliance and Tax Law Enforcement, Ann Arbor, Dec.Google Scholar
CRENSHAW, Albert, and Willie, SCHATZ (1990) “At the IRS, a Long Form of Problems,” 7 Washington Post Nat'l Weekly Ed., 16–22 April, no. 24, at 20.Google Scholar
DORGAN, Congressman Byron L., and the Dorgan Task Force (1987) “Narrowing the $100 Billion Tax Gap, Tax Notes, 30 Nov., at 925.Google Scholar
DUBIN, Jeffrey A., GRAETZ, Michael J., and Louis L., WILDE (1990a) “The Changing Face of Tax Law Enforcement, 1978–1988,” 43 Tax Lawyer 893.Google Scholar
DUBIN, Jeffrey A., GRAETZ, Michael J., and Louis L., WILDE (1990b) “The Effect of Audit Rates on the Federal Individual Income Tax, 1977–1986,” 43 National Tax Journal 395.Google Scholar
DUBIN, Jeffrey A., GRAETZ, Michael J., and Louis L., WILDE (1987a) “Are We a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance,” 77 American Economic Review 240.Google Scholar
DUBIN, Jeffrey A., GRAETZ, Michael J., and Louis L., WILDE (1987b) “Penny-wise and Pound-Foolish: New Estimates of the Impact of Audits on Revenue,” Tax Notes, 25 May, at 787.Google Scholar
DUBIN, Jeffrey A., and Louis L., WILDE (1988) “An Empirical Analysis of Federal Income Tax Auditing and Compliance,” 41 National Tax Journal 61.Google Scholar
DUNCAN, Joseph W., and William C., SHELTON (1978) Revolution in United States Government Statistics. Washington, DC: U.S. Department of Commerce, Office of Federal Statistical Policy and Standards, Oct.Google Scholar
ELFFERS, Henk (1991) Income Tax Evasion: Theory and Measurement. Deventer: Kluwer.Google Scholar
ELFFERS, Henk, ROBBEN, Henry S. J., and Dick J., HESSING (1991) “Under-reporting Income: Who Is the Best Judge—Tax-payer or Tax Inspector?” 154 Journal of the Royal Statistical Society (Ser. A), Part 1, 125.CrossRefGoogle Scholar
ELFFERS, Henk, ROBBEN, Henry S. J., and Dick J., HESSING (1990) “Confronting the Taxpayer with the Judgement of the Tax Inspector.” Presented at annual meeting of International Association for Research in Economic Psychology, Exeter, England, July.Google Scholar
ELFFERS, Henk, ROBBEN, Henry S. J., and Dick J., HESSING (1989) “Reliability and Validity of Tax Audits: Can We Have Confidence in the Opinion of the Dutch IRS on Noncompliance?” Working Paper, Erasmus Centre for Sociolegal Tax Research.Google Scholar
ELFFERS, Henk, WEIGEL, Russell H., and Dick J., HESSING (1987) “The Consequences of Different Strategies for Measuring Tax Evasion Behavior,” 8 Journal of Economic Psychology 311.Google Scholar
ERARD, Brian (1990a) “The Impact of Tax Practitoners on Tax Compliance: A Reserch Summary.” Presented at 1990 Internal Revenue Service Research Conference, Washington, DC, 15–16 Nov.Google Scholar
ERARD, Brian (1990b) “Tax Practitioners and Tax Compliance: A Microeconomic Analysis of the Decision to Engage a Tax Preparer and Its Consequences.” Ph.D. dissertation, University of Michigan.Google Scholar
FARIOLETTI, Marius (1958) “Some Income Adjustment Results from the 1949 Audit Control Program,” 23 Studies in Income and Wealth 239.Google Scholar
FARIOLETTI, Marius (1952) “Some Results from the First Year's Audit Control Program of the Bureau of Internal Revenue,” 5 National Tax Journal, March, at 65.CrossRefGoogle Scholar
FISHER, Ronald C., GODDEERIS, John H., and James, YOUNG (1989) “Participation in Tax Amnesties: The Individual Income Tax,” 42 National Tax Journal 15.Google Scholar
FRATANDUONO, Richard J., and Gabriella A., BUCCI (1989) “Trends in the Voluntary Compliance of Taxpayers Who File Individual Income Tax Returns,” in Internal Revenue Service, 1989 Update: Trend Analysis and Related Statistics, Document 6011 (Rev. 6-89).Google Scholar
FRIEDLAND, Nehemiah, Shlomo, MAITAL, and Aryeh, RUTENBERG (1978) “A Simulation Study of Income Tax Evasion,” 10 Journal of Public Economics 107.Google Scholar
FRIEDMAN, Joel (1990) “Impact of Enforcement Action on Individual Taxpayer Behavior.” Presented at 1990 Internal Revenue Service Research Conference, Washington, DC, 15–16 Nov.Google Scholar
FRIEDRICH, Otto (1983) “Tax Cheating: Bad and Getting Worse,” Time, 20 March 28, at 26.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1991) Tax Administration: IRS Needs to Improve Certain Measures of Service Center Quality (GGD-91-66), March.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1990a) Tax Administration: Profiles of Major Components of the Tax Gap (GGD-90-53BR), April.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1990b) Monitoring the Accuracy and Administration of IRS' 1989 Test Call Survey (GGD-90-37), Jan.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1990c) Tax Administration: IRS Needs to Improve Distribution of Tax Materials to the Public (GGD-90-34), Jan.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1989a) Financial Integrity Act (AFMD-90-10), Nov.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1989b) Tax Administration: Accessibility, Timeliness, and Accuracy of IRS' Telephone Assistance Program (GGD-89-30), Feb.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1988a) Tax Administration: Difficulties in Accurately Estimating Tax Examination Yield (GGD-88-119), Aug.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1988b) Tax Administration: IRS' Service Centers Need to Improve Handling of Taxpayer Correspondence (GGD-88-101), July.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1988c) Concerns About IRS' Telephone Assistance Program (T-GGD-88-47), July.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1988d) Investigating Illegal Income—Success Uncertain, Improvements Needed (GGD-88-61), April.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1988e) Tax Administration: IRS' Tax Gap Studies (GGD-88-66BR), March.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1982) Changes to Appeals Process Could Improve Settlement and Increase Taxpayers' Satisfaction (GGD-82-54), July.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1979a) Who's Not Filing Income Tax Returns? IRS Needs Better Ways to Find Them and Collect Their Taxes (GGD-79-69), July.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1979b) IRS' Audits of Individual Taxpayers and Its Audit Quality Control System Needs To Be Better (GGD-79-59), Aug.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1976a) Audit of Individual Income Tax Returns by the Internal Revenue Service (GGD-76-54), Dec.Google Scholar
GENERAL ACCOUNTING OFFICE (GAO) (1976b) How the Internal Revenue Service Selects Individual Income Tax Returns for Audit (GGD-76-55), Nov.Google Scholar
GIBBS, Larry (1988) Opening remarks at IRS Frank M. Malanga Memorial Research Conference, Washington, DC, 16–17 Nov. Reprinted in IRS 1989c (which see):3.Google Scholar
GUSTAFSON, Charles H. (ed.) (1979) Federal Income Tax Simplification. A joint project of the American Law Institute, the Section on Taxation of the American Bar Association, and the American Law Institute–American Bar Association Committee on Continuing Professional Education. Philadelphia: American Law Institute.Google Scholar
HANNO, Dennis M., and George R., VIOLETTE (1990) “The Cognitive Foundations of Taxpayer Compliance Decisions.” Presented at 1990 Internal Revenue Service Research Conference, Washington, DC, 15–16 Nov.Google Scholar
HARVEY, James W., and McCROHAN, Kevin F. (1990) “Improving Compliance with the Tax Laws by Using Marketing Strategies Borrowed from Voluntary Agencies.” Presented at 1990 Internal Revenue Service Research Conference, Washington, DC, 15–16 Nov.Google Scholar
HARVEY, James W., and McCROHAN, Kevin F. (1988) “Is There a Better Way of Improving Compliance with the Tax Laws? Insights from the Philanthropic Literature,” 7 Journal of Public Policy and Marketing 138.Google Scholar
HARWOOD, Gordon B., LARKINS, Ernest R., and Jorge, MARTINEZ-VAZQUEZ (1990) “Paid Tax Preparers' Role in Noncompliance: Some Empirical Evidence.” Presented at annual meeting of American Accounting Association, Toronto, Ontario.Google Scholar
HENRY, James S. (1983) “Noncompliance with U.S. Tax Law—Evidence on Size, Growth, and Composition,” in Sawicki 1983 (which see):15–111.Google Scholar
HENRY, James S., with KASTENBERG, Stephen (1989) “The Distribution of Federal Income Tax Noncompliance: Summary of New Findings and Policy Implications.” Report prepared for U. S. Senator Kent Conrad and Congressman Byron Dorgan and sponsored by Leadership for the New Century, Washington, DC, 27 July. Available from the authors.Google Scholar
HESSING, Dick J., Henk, ELFFERS, and Russell H., WEIGEL (1988) “Exploring the Limits of Self-Reports and Reasoned Action: An Investigation of the Psychology of Tax Evasion Behavior,” 54 Journal of Personality and Social Psychology 405.Google Scholar
HESSING, Dick J., KINSEY, Karyl A., ELFFERS, Henk, and Russell H., WEIGEL (1988) “Tax Evasion Research: Measurement Strategies and Theoretical Models,” in van Raaij, W. F., van Veldhoven, G. M., and Warneryd, K.-E. (eds.), Handbook of Economic Psychology. New York: North Holland/Elsevier.Google Scholar
HINDELANG, Michael, Travis, HIRSCHI, and Joseph, WEIS (1981) Measuring Delinquency. Beverly Hills, CA: Sage Publications.Google Scholar
HITE, Peggy A. (1989) “A Positive Approach to Taxpayer Noncompliance,” 44 Public Finance/Financier Publiques 249.Google Scholar
HITE, Peggy A. (1988) “An Examination of the Impact of Subject Selection on Hypothetical and Actual Taxpayer Noncompliance,” 9 Journal of Economic Psychology 445.Google Scholar
HITE, Peggy A., and McGILL, Gary A. (1990) “Moral Appeal and Neutralization Strategies: Effects on Social Control of Taxpayer Compliance.” Presented at 1990 Internal Revenue Service Research Conference, Washington, DC, 15–16 Nov.Google Scholar
INTERNAL REVENUE SERVICE (1990a) Annual Report 1989. Washington, DC: Government Printing Office.Google Scholar
INTERNAL REVENUE SERVICE (1990b) Income Tax Compliance Research: Net Tax Gap and Remittance Gap Estimates (Supplement to Pub. 7285). Publication 1415 (April).Google Scholar
INTERNAL REVENUE SERVICE (1989a) Evaluation of the IRS System of Projecting Enforcement Revenue. Publication 1501 (Nov.).Google Scholar
INTERNAL REVENUE SERVICE (1989b) Taxpayer Compliance Measurement Program Handbook. Document 6457 (May), rev. ed.Google Scholar
INTERNAL REVENUE SERVICE (1989c) Change and Complexity as Barriers to Taxpayer Compliance. Document 7302 (6-89).Google Scholar
INTERNAL REVENUE SERVICE (1989d) “Individual Income Tax Returns, 1988 Taxpayer Usage Study,” 9 Statistics of Income Bulletin 11.Google Scholar
INTERNAL REVENUE SERVICE (1989e) The Impact of the Tax Reform Act of 1986: Did It Improve Fairness and Simplicity? Document 7302 (3–90).Google Scholar
INTERNAL REVENUE SERVICE (1988) Income Tax Compliance Research: Gross Tax Gap Estimates and Projections for 1973–1992. Publication 7285 (March).Google Scholar
INTERNAL REVENUE SERVICE (1987a) The Role of Tax Practitioners in the Tax System: Report of the 1987 Research Conference. Document 7302 (March).Google Scholar
INTERNAL REVENUE SERVICE (1987b) 1987 Taxpayer Opinion Survey. Data set available from ICPSR (No. 08927), University of Michigan, and from the Office of Tax Policy Research there. Described in IRS Document 7292 (1-88).Google Scholar
INTERNAL REVENUE SERVICE (1987c) Survey of Tax Practitioners and Advisers: Summary of Results by Occupation. Washington, DC: Government Printing Office.Google Scholar
INTERNAL REVENUE SERVICE (1986) Survey of Tax Practitioners and Advisers, 1986. Data set available from ICPSR (No. 08884), University of Michigan, and from the Office of Tax Policy Research there. Described in IRS 1987c (which see).Google Scholar
INTERNAL REVENUE SERVICE (1983) Income Tax Compliance Research: Estimates for 1973–1981. Research Division (July).Google Scholar
INTERNAL REVENUE SERVICE (1979a) Estimates of Income Unreported on Individual Income Tax Returns. Publication 1104 (Sept.).Google Scholar
INTERNAL REVENUE SERVICE (1979b) Discriminant Function (DIF) Handbook. Document 6588 (Rev. 11–79).Google Scholar
INTERNAL REVENUE SERVICE (1977) Selection Report on District Return Selection. Task Force Report (Feb.).Google Scholar
INTERNAL REVENUE SERVICE (1975) Effect of a Prior Year TCMP Audit. Planning and Analysis Division.Google Scholar
INTERNAL REVENUE SERVICE (1974) “Development of DIFs for Two Groups of Districts.” Joint Planning and Analysis Division and Audit Division Working Paper.Google Scholar
INTERNAL REVENUE SERVICE (1973) Measuring the Deterrent Effect of an Audit. Planning and Analysis Division.Google Scholar
INTERNAL REVENUE SERVICE (1970) A Cross Section Regression Model of Audit and Non-Audit Factors Affecting Taxpayer Compliance. Planning and Analysis Division (Oct.).Google Scholar
INTERNAL REVENUE SERVICE (1968) Report on the Role of Sanctions in Tax Compliance. Planning and Analysis Division.Google Scholar
JACKSON, Betty R., and Pauline R., JAOUEN (1989) “Influencing Taxpayer Compliance through Sanction Threat or Appeal to Conscience,” 2 Advances in Taxation 131.Google Scholar
JACKSON, Betty R., and Valerie C., MILLIRON (1989) “Tax Preparers: Government Agents or Client Advocates: A Response to the IRS's Survey on Tax Preparers Attitudes,” 167 Journal of Accountancy 76.Google Scholar
JACKSON, Betty R., and Valerie C., MILLIRON (1986) “Tax Compliance Research: Findings, Problems, and Prospects,” 5 Journal of Accounting Literature 125.Google Scholar
JACKSON, Betty R., MILLIRON, Valerie C., and Daniel R., TOY (1988) “Tax Practitioners and the Government,” 41 Tax Notes, 17 Oct., at 333.Google Scholar
KAGAN, Robert A. (1989) “On the Visibility of Income Tax Law Violations,” in Roth and Scholz 1989 (which see):76–125.Google Scholar
KENNEDY, Lorraine (1990) “Increasing Taxpayer Compliance by Changing Taxpayer Attitudes: A Laboratory Study Using a State Amnesty Program.” Discussed at 1990 Internal Revenue Service Research Conference, Washington, DC, 15–16 Nov.Google Scholar
KIDDER, Robert, and McEWEN, Craig (1989) “Taxpaying Behavior in Social Context: A Tentative Typology of Tax Compliance and Noncompliance,” in Roth and Scholz 1989 (which see):47–75.Google Scholar
KINSEY, Karyl A. (1990) “Effects of IRS Enforcement: An Analysis of Survey Data.” Presented at Conference on Tax Compliance and Tax Law Enforcement, University of Michigan, Ann Arbor, Dec.Google Scholar
KINSEY, Karyl A. (1988) “Measurement Bias or Honest Disagreement? Problems of Validating Measures of Tax Evasion.” American Bar Foundation Working Paper 8811.Google Scholar
KINSEY, Karyl A. (1987a) “The Social Dynamics of Tax Encounters: Perspectives of Practitioners and Officials.” Presented at IRS Research Conference, Washington, DC, Nov.; see also in IRS 1987a (which see).Google Scholar
KINSEY, Karyl A. (1987b) “Advocacy and Perception: The Structure of Tax Practice.” American Bar Foundation Working Paper. (Earlier version presented at 1986 annual meeting of Law and Society Association, Chicago).Google Scholar
KINSEY, Karyl A. (1985) “Theories and Models of Tax Evasion.” American Bar Foundation Working Paper 84-2 (Revised). (A shorter version appeared under the same title in 18 Criminal Justice Abstracts (1986) 403.).Google Scholar
KINSEY, Karyl A. (1984) “Survey Studies of Tax Noncompliance: A Compendium and Review.” American Bar Foundation Working Paper 84-1, Dec.Google Scholar
KLEPPER, Steven, and Daniel S., NAGIN (1989a) “The Anatomy of Tax Evasion,” 5 Journal of Law, Economics, and Organizations 1.Google Scholar
KLEPPER, Steven, and Daniel S., NAGIN (1989b) “Tax Compliance and Perceptions of the Risk of Detection and Criminal Prosecution,” 23 Law & Society Review 209.Google Scholar
KLEPPER, Steven, and Daniel S., NAGIN (1989c) “The Criminal Deterrence Literature: Implications for Research on Taxpayer Compliance,” in Roth and Scholz 1989 (which see):126–55.Google Scholar
KLEPPER, Steven, and Daniel S., NAGIN (1987) “The Role of Tax Practitioners in Tax Compliance.” Working Paper, Carnegie Mellon University.Google Scholar
KLEPPER, Steven, Mark, MAZUR, and Daniel S., NAGIN (1988) “Expert Intermediaries and Legal Compliance: The Case of Tax Preparers.” Working Paper, Carnegie Mellon University.Google Scholar
LeBAUBE, Robert A. (1989) “The Impact of TRA '86 on Taxpayer Service Programs.” Presented at 1989 IRS Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989e (which see):144.Google Scholar
LEMPERT, Richard (1990) Comments at Conference on Tax Compliance and Tax Law Enforcement, University of Michigan, Ann Arbor, Dec.Google Scholar
LONG, Susan B. (1990a) “Data Limitations and Statistical Artifacts in Modeling Choice Behavior.” Comments presented at Conference on Tax Compliance and Tax Law Enforcement, University of Michigan, Ann Arbor, Dec.Google Scholar
LONG, Susan B. (1990b) “Current TCMP Estimates of Tax Evasion and Negligence.” Center for Tax Studies Tabulations, Syracuse University, Jan.Google Scholar
LONG, Susan B. (1986) “The Use of Alternative Indicators in Assessing Federal Income Tax Noncompliance.” Presented at annual meeting of American Society of Criminology, Atlanta.Google Scholar
LONG, Susan B. (1981a) “The Extent of Criminal Tax Evasion,” 35 Tax Notes, 8 June 8, at 1325.Google Scholar
LONG, Susan B. (1981b) “Social Control in the Civil Law: The Case of Income Tax Enforcement,” in Ross, H. L. (ed.), Law and Deviance. Beverly Hills, CA: Sage Publications.Google Scholar
LONG, Susan B. (1980a) The Internal Revenue Service: Measuring Tax Offenses and Enforcement Response. Washington, DC: Government Printing Office.Google Scholar
LONG, Susan B. (1980b) “Measuring Deterrence: Imperfect Data and Estimation Bias.” Ph.D. dissertation, University of Washington.Google Scholar
LONG, Susan B., and David, BURNHAM (1990a) “The Numbers Game: Changes in Tax Compliance During the Last 25 Years?” 46(10) Tax Notes 1177.Google Scholar
LONG, Susan B., and David, BURNHAM (1990b) “Solving the Nation's Budget Deficit with a Bigger, Tougher IRS: What Are the Realities?” 48(6) Tax Notes 741.Google Scholar
LONG, Susan B., and Andrew B., COVELL (1989) IRS Taxpayer Compliance Measurement Program (TCMP) Phase III Cycle 9: Table 10 User's Guide. Center for Tax Studies/Transactional Records Access Clearinghouse, Syracuse University.Google Scholar
LONG, Susan B., and Richard D., SCHWARTZ (1987) “The Impact of IRS Audits on Taxpayer Compliance: A Field Experiment in Specific Deterrence.” Presented at annual meeting of Law and Society Association, Washington, DC.Google Scholar
LONG, Susan B., and Judyth A., SWINGEN (1989) “The Impact of the Tax Reform Act of 1986 on Compliance Burdens: National Survey Results.” Presented at 1989 IRS Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989e (which see):43.Google Scholar
LONG, Susan B., and Judyth A., SWINGEN (1988a) “The Role of Legal Complexity in Shaping Taxpayer Compliance,” in Van Koppen, Hessing, and Van Den Heuvel 1988 (which see):121–46.Google Scholar
LONG, Susan B., and Judyth A., SWINGEN (1988b) “The Structure of Law and Illegal Behaviors.” Presented at annual meeting of Law and Society Association, Vail (rev. 1989).Google Scholar
LONG, Susan B., and Judyth A., SWINGEN (1987) “An Approach to the Measurement of Tax Law Complexity,” 9 Journal of the American Taxation Association, Spring, at 22.Google Scholar
MADEO, Silvia A. (ed.) (1990) Proceedings of the Invitational Conference on Reduction of Income Tax Complexity. Joint Project of American Institute of Certified Public Accountants, Tax Division and American Bar Association, Section of Taxation. Washington, DC: Project of American Institute of Certified Public Accountants, Tax Division and American Bar Association, Section of Taxation.Google Scholar
MASON, Robert (1988) “Complexity of Tax Forms: Are They a Burden for the Honest or an Excuse for the Dishonest?” Presented at IRS Frank M. Malanga Memorial Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989c (which see):91.Google Scholar
MASON, Robert (1987) “A Communication Model of Taxpayer Honesty,” 9 Law & Policy 246.Google Scholar
MASON, Robert, CALVIN, Lyle D., and G. David, FAULKENBERRY (1975) Knowledge, Evasion and Public Support for Oregon's Tax System. Corvallis, OR: Survey Research Center, Oregon State University, Dec.Google Scholar
McBARNET, Doreen (1990) “Compliance Without Control: Notes from a Study of Tax Avoidance.” Presented at Conference on Tax Compliance and Tax Law Enforcement, University of Michigan, Ann Arbor, Dec.Google Scholar
McGRAW, Kathleen M., and John T., SCHOLZ (1991) “Appeals to Civic Virtue Versus Attention to Self Interest,” 25 Law & Society Review 471.Google Scholar
McGRAW, Kathleen M., and John T., SCHOLZ (1988) “Taxpayer Adaptations to the 1986 Tax Reform Act,” in Van Koppen, Hessing, and Van Den Heuvel 1988 (which see):105–25.Google Scholar
McGRAW, Kathleen M., SCHOLZ, John T., and Marco, STEENBERGEN (1989) “The Impact of Discussion on Taxpayer Responses to the 1986 Tax Reform Act. Presented at 1989 IRS Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989e (which see):115.Google Scholar
McKEE, Timothy C., and Monica D., GERBING (1989) “Taxpayers' Perceptions of the Fairness of the Tax Reform Act of 1986. Presented at 1989 IRS Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989e (which see):99.Google Scholar
MIKESELL, John L. (1986) “Amnesties for State Tax Evaders: The Nature of and Response to Recent Programs,” 39 National Tax Journal 507.Google Scholar
MILLIRON, Valerie C. (1985) “A Behavioral Study of the Meaning and Influence of Tax Complexity,” 23 Journal of Accounting Research 794.Google Scholar
NATIONAL ACADEMY OF SCIENCES (1984) “Proposal for a Panel on Research on Taxpayer Compliance Behavior.” Committee on Research on Law Enforcement and the Administration of Justice, Commissioner on Behavioral and Social Sciences and Education, National Research Council, March.Google Scholar
NATRELLA, Vito (1966) “Historical and Future Development of Statistics of Income,” Proceedings of the Business and Economics Statistics Section, American Statistical Association.Google Scholar
NORSWORTHY, John R. (1966) “A Theory of Taxpayer Behavior: Evasion of the Personal Income Tax.” Ph.D. dissertation, University of Virginia.Google Scholar
O'NEILL, David M. (1983) “Growth of the Underground Economy, 1950–81; Some Evidence from the Current Population Survey.” Prepared for Joint Economic Committee, Congress of the United States (S. Prt 98-122, 9 Dec.).Google Scholar
PARK, Rosemarie (1988) “A Survey of Readability and Comprehensibility of IRS Forms and Notices Intended for Low Income Adults.” Presented at IRS Frank M. Malanga Memorial Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989c (which see):169.Google Scholar
PECARICH, Pamela, and Mel, SCHWARZ (1989) “Minimizing Compliance Burdens.” Presented at 1989 IRS Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989e (which see):99.Google Scholar
PENICK, Bettye K., and Maurice E. B., OWENS III (eds.) (1976) Surveying Crime. Washington, DC: National Academy of Sciences.Google Scholar
REDISH, Janice C. (1988) “The Cognitive Burden: Simplifying the Taxpayer's Tasks.” Presented at IRS Frank M. Malanga Memorial Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989c (which see):141.Google Scholar
RICE, Eric M. (1990) “The Corporate Tax Gap: Evidence on Tax Compliance by Small Corporations.” Presented at Conference on Tax Compliance and Tax Law Enforcement, University of Michigan, Ann Arbor, Dec.Google Scholar
ROBBEN, Henry S. J. (1991) A Behavioral Simulation and Documented Behavior Approach to Income Tax Evasion. Deventer: Kluwer.Google Scholar
ROBBEN, Henry S. J., WEBLEY, Paul, WEIGEL, Russell H., WARNERYD, Karl-Erik, KINSEY, Karyl A., HESSING, Dick J., MARTIN, Francisco Alvira, ELFFERS, Henk, WAHLUND, Richard, LANG-ENBOVE, Luk van, LONG, Susan B., and John T., SCHOLZ (1990) “Decision Frame and Opportunity as Determinants of Tax Cheating: An International Experimental Study,” 11 Journal of Economic Psychology 364.Google Scholar
ROTH, Jeffrey A., SCHOLZ, John T., and Ann Dryden, WITTE (eds.) (1989) Taxpayer Compliance: Vol. 1, An Agenda for Research. Philadelphia: University of Pennsylvania Press.Google Scholar
ROTH, Jeffrey A., and John T., SCHOLZ (eds.) (1989) Taxpayer Compliance: Vol. 2, Social Science Perspectives. Philadelphia: University of Pennsylvania Press.Google Scholar
SANDFORD, C. (1973) The Hidden Costs of Taxation. London: Institute for Fiscal Studies.Google Scholar
SAWICKI, Phillip (ed.) (1983) Income Tax Compliance: A Report of the ABA Section of Taxation Invitational Conference on Income Tax Compliance. Washington, DC: American Bar Association.Google Scholar
SAWYERS, Roby B. (1991) “The Impact of Uncertainty and Ambiguity on Income Tax Decision Making.” Working Paper, North Carolina State University.Google Scholar
SCHENK, Deborah H. (1990) “Eliminating Complexity for Individual Taxpayers: A Revenue Loser without a Constituency?” Presented at AICPA/ABA Invitational Conference on Reduction of Income Tax Complexity, Washington, DC, 11–12 Jan.Google Scholar
SCHMIDT, Peter (1989) “Statistical Issues in Modeling Taxpayer Compliance,” in Roth et al. 1989 (which see):App. A, 307–38.Google Scholar
SCHOLZ, John T. (1989) “Compliance Research and the Political Context of Tax Administration,” in Roth and Scholz 1989 (which see):12–46.Google Scholar
SCHWARTZ, Richard D., and Sonya, ORLEANS (1967) “On Legal Sanctions,” 34 University of Chicago Law Review 274.Google Scholar
SCOTCHMER, Suzanne (1989) “The Effect of Tax Advisors on Tax Compliance,” in Roth and Scholz 1989 (which see):182–99.Google Scholar
SHARP, Kevin (1989) “Taxpayer Perceptions and Misperceptions Regarding Tax Reform and the Tax System.” Presented at 1989 IRS Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989e (which see):95.Google Scholar
SIMON, Carl P., and Ann Dryden, WITTE (1980) “The Underground Economy: Estimates of GNP, Structure and Trends,” in Joint Economic Committee, 5 Government Regulation: Achieving Social and Economic Balance. Washington, DC: Government Printing Office.Google Scholar
SLEMROD, Joel (1989) “Complexity, Compliance Costs, and Tax Evasion,” in Roth and Scholz 1989 (which see):156–81.Google Scholar
SLEMROD, Joel, and Nikki, SORUM (1984) “The Compliance Cost of the U.S. Individual Income Tax System,” 37 National Tax Journal 461.Google Scholar
SMITH, Kent W., and Loretta J., STALANS (1990) “Encouraging Tax Compliance with Positive Incentives: A Conceptual Framework and Research Directions.” Presented at 1990 Internal Revenue Service Research Conference, Washington, DC, 15–16 Nov.Google Scholar
SMITH, Marguerite T. (1991) “Who Cheats on Their Income Taxes,” 20 Money 100.Google Scholar
SPICER, Michael W., and Lee A., BECKER (1980) “Fiscal Inequity and Tax Evasion: An Experimental Approach,” 33 National Tax Journal 171.Google Scholar
STALANS, Loretta Jane, KINSEY, Karyl A., and Kent W., SMITH (1991) “Listening to Different Voices: Formation of Sanction Beliefs and Taxpaying Norms,” 21 Journal of Applied Psychology 119.Google Scholar
STALANS, Loretta Jane, SMITH, Kent W., and Karyl A., KINSEY (1989) “When Do We Think about Detection? Structural Opportunity and Tax-paying Behavior,” 14 Law and Social Inquiry 481.Google Scholar
STEENBERGEN, Marco, McGRAW, Kathleen, and John, SCHOLZ (1990) “Taxpayer Adaptation to the 1986 Tax Reform Act: Do New Tax Laws Affect the Way Taxpayers Think About Taxes?” Presented at Conference on Tax Compliance and Tax Law Enforcement, University of Michigan, Ann Arbor, Dec.Google Scholar
STIGLER, George J. (1970) “The Optimum Enforcement of Laws,” 78 Journal of Political Economy 526.Google Scholar
SWINGEN, Judyth A. (1989) “Taxpayer Attitudes and Equity Perceptions after the Tax Reform Act of 1986—New York Survey of Taxpayers.” Presented at 1989 IRS Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989e (which see):92.Google Scholar
SWINGEN, Judyth A., and Susan B., LONG (1990) “The Impact of Paid Preparer Usage,” Proceedings of the Annual Meeting of the American Accounting Association (Southwest Region).Google Scholar
SWINGEN, Judyth A., and Susan B., LONG (1989) “Filing Patterns and Problems on Federal Income Tax Returns, 1983–1987.” Presented at annual meeting of American Accounting Association (Northeast Region), Albany, NY, April.Google Scholar
SWINGEN, Judyth A., and Susan B., LONG (1988) “Mathematical and Clerical Errors during the 1987 Filing Season 1986 Returns,” 39 Tax Notes 759.Google Scholar
SZILAGYI, John (1990) “Where Some of Those Dependents Went.” Presented at 1990 IRS Research Conference, Washington, DC, 15–16 Nov.Google Scholar
SZILAGYI, John (1989) “Where Did All the Dependents Go?” Presented at 1989 IRS Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989e (which see):64.Google Scholar
TOMASIC, Roman, and Brendan, PENTONY (1990) “Defining Acceptable Tax Conduct: The Role of Professional Advisers in Tax Compliance.” Discussion Paper No2/1990, Centre for National Corporate Law Research, University of Canberra, Australia.Google Scholar
U.S. CONGRESS (1972) “U.S. Government Information Policies and Practices—Problems of Congress in Obtaining Information from the Executive Branch (Part 8),” Hearings before a Subcommittee of the Committee on Government Operations, House of Representatives, 92d Congress, 2d Session.Google Scholar
U.S. JOINT COMMITTEE ON TAXATION (1983) Background on Federal Income Tax Compliance (June 21). Washington, DC: Government Printing Office.Google Scholar
U.S. SENATE (1975) Report on Administrative Procedures of the Internal Revenue Service to the Administrative Conference of the United States. S. Doc. 94-266, Oct.Google Scholar
U.S. TREASURY DEPARTMENT (1985) Treasury Department Circular 230.Google Scholar
VAN KOPPEN, Peter, HESSING, Dick J., and Grat VAN DEN, HEUVEL (eds.) (1988) Lawyers on Psychology and Psychologists on Law. Amsterdam: Swets & Seitlinger.Google Scholar
VOGEL, Joachim (1974) “Taxation and Public Opinion in Sweden: An Interpretation of Recent Survey Data,” 27 National Tax Journal 499.Google Scholar
WEBB, Eugene J., CAMPBELL, Donald T., SCHWARTZ, Richard D., and Lee, SECHREST (1966) Unobtrusive Measures: Nonreactive Research in the Social Sciences. Chicago: Rand McNally.Google Scholar
WEBLEY, Paul, ROBBEN, Henry S. J., ELFFERS, Henk, and Dick J., HESSING (1991) Tax Evasion: An Experimental Approach. Cambridge: Cambridge University Press.Google Scholar
WESTAT, INC. (1980) Individual Income Tax Compliance Factors Study. Report, including separate executive summary, prepared under contract for the Internal Revenue Service, Rockville, Md. Washington, DC.Google Scholar
WHITE, Michelle J. (1990) “Why Are Taxes So Complex and Who Benefits?” 47(3) Tax Notes 341.Google Scholar
WIEGAND, Bruce, and Jacqueline, BOYLES (1988) “Reality of Complexity vs. Perceived Complexity of IRS Forms and Instructions Based on a 20 Year Analysis of Media Coverage.” Presented at IRS Frank M. Malanga Memorial Research Conference, Washington, DC, 16–17 Nov. Reprinted in part in IRS 1989c (which see):167.Google Scholar
WITTE, Ann Dryden, and Diane F., WOODBURY (1985) “The Effect of Tax Laws and Tax Administration on Tax Compliance,” 38(1) National Tax Journal 1.Google Scholar
WITTE, Ann Dryden, and Diane F., WOODBURY (1983) “What We Know about Factors Affecting Compliance with Tax Laws,” in Sawicki 1983 (which see):133–48.Google Scholar
WRIGHT, L. Hart (1970) Needed Changes in Internal Revenue Service Conflict Resolution Procedures. Chicago: American Bar Foundation.Google Scholar
YANKELOVICH, SKELLY, AND WHITE, INC. (1984) Taxpayer Attitudes Study: Final Report. Washington, DC: Internal Revenue Service.Google Scholar

Cases Cited

Commissioner v. Newman, 159 F.2d 848 (2d Cir. 1947).CrossRefGoogle Scholar
Dobson v. Commissioner, 320 U.S. 489 (1943).Google Scholar
Long v. Internal Revenue Service, U.S.D.C. W.D. Wash. 1975.Google Scholar

Statutes Cited

Family Support Act of 1988, Public Law 100–647.Google Scholar
Freedom of Information Act, 5 U.S.C. 552.Google Scholar
Tax Reform Act of 1986, Public Law 99–514.Google Scholar