Tax Compliance and Enforcement: New Research and Its Policy Implications

85 Pages Posted: 3 Feb 2016 Last revised: 17 Feb 2016

See all articles by Joel B. Slemrod

Joel B. Slemrod

University of Michigan, Stephen M. Ross School of Business; National Bureau of Economic Research (NBER)

Date Written: January 16, 2016

Abstract

This paper reviews recent economic research in tax administration, compliance, and enforcement and discusses the implications of the results of this research for realistic policy options.

Keywords: taxation, evasion, tax enforcement, tax administration

JEL Classification: H20, H26, H31

Suggested Citation

Slemrod, Joel B., Tax Compliance and Enforcement: New Research and Its Policy Implications (January 16, 2016). Ross School of Business Paper No. 1302. Available at SSRN: https://ssrn.com/abstract=2726077 or http://dx.doi.org/10.2139/ssrn.2726077

Joel B. Slemrod (Contact Author)

University of Michigan, Stephen M. Ross School of Business ( email )

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