Questionable Choices: A Reply to Alex Raskolnikov's 'Revealing Choices'

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

Accepted Paper Series