EITC Noncompliance: What We Don't Know Can Hurt Them
Villanova University School of Law
Tax Notes, Vol. 99, No. 12, June 23, 2003
In this report, Book examines the recent controversy surrounding the IRS's proposal to implement a controversial earned income tax credit (EITC) compliance initiative. Professor Book notes that underlying the controversy is a series of unanswered and often unasked questions. Book believes that the compliance problem is significant, but recommends that full implementation of the IRS's initiative is inappropriate given the many questions that still need answering.
Accepted Paper Series
Date posted: June 19, 2003
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