Report for the European Association of Tax Law Professors 2015 Congress: 'Tax Penalties as Instruments of Cooperative Tax Compliance Regimes'

(Annual Congress Milan 2015), IBFD AMSTERDAM (2016 Forthcoming)

Indiana Legal Studies Research Paper No. 320

15 Pages Posted: 29 Jul 2015 Last revised: 10 Jun 2016

See all articles by Leandra Lederman

Leandra Lederman

Indiana University Maurer School of Law

Date Written: 2015

Abstract

This is a thematic report on the topic of "Administrative Surcharges: Instruments of Cooperative Tax Compliance Regimes" for the 2015 annual meeting of the European Association of Tax Law Professors in Milan. Professors participating in the meeting were surveyed regarding their countries' use of tax penalties and other surcharges. The Report first examines how the surveyed countries use tax surcharges, and for what purposes. It then briefly considers from a theoretical perspective how penalties can best help foster tax compliance.

Keywords: tax compliance, tax evasion, tax penalties, additions to tax, responsive regulation

JEL Classification: H26, K34, K42

Suggested Citation

Lederman, Leandra, Report for the European Association of Tax Law Professors 2015 Congress: 'Tax Penalties as Instruments of Cooperative Tax Compliance Regimes' (2015). (Annual Congress Milan 2015), IBFD AMSTERDAM (2016 Forthcoming) ; Indiana Legal Studies Research Paper No. 320. Available at SSRN: https://ssrn.com/abstract=2635142

Leandra Lederman (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States
(812) 855-6149 (Phone)
(812) 855-0555 (Fax)

HOME PAGE: http://www.law.indiana.edu/people/lederman

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