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Why People Pay Taxes
Language: en
Pages: 361
Authors: Joel Slemrod
Categories: Business & Economics
Type: BOOK - Published: 1992 - Publisher:

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Experts discuss strategies for curtailing tax evasion
Tax Evasion
Language: en
Pages: 182
Authors: Paul Webley
Categories: Psychology
Type: BOOK - Published: 1991-08-30 - Publisher: Cambridge University Press

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This book explores tax evasion through an extensive psychological approach, surveys and official records to simulate real-world cases.
Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers
Language: en
Pages: 22
Authors: Sebastian Beer
Categories: Business & Economics
Type: BOOK - Published: 2019-10-11 - Publisher: International Monetary Fund

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This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investi
Tax Morale What Drives People and Businesses to Pay Tax?
Language: en
Pages: 68
Authors: OECD
Categories:
Type: BOOK - Published: 2019-09-11 - Publisher: OECD Publishing

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Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administrat
Risk-Based Tax Audits
Language: en
Pages: 157
Authors: Munawer Sultan Khwaja
Categories: Business & Economics
Type: BOOK - Published: 2011-06-08 - Publisher: World Bank Publications

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"Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good gov