Consumer-Based Use Tax Enforcement and Taxpayer Compliance
7 Pages Posted: 6 Dec 2017
Date Written: October 23, 2017
This essay explains how current state government approaches to use-tax enforcement undermine tax morale and taxpayer compliance. This essay further argues that these threats to tax morale and taxpayer compliance will become even more severe as many states are moving toward adopting notice and reporting statutes for their sales and use taxes.
Keywords: Use Tax, Sales Tax, E-commerce, Amazon Tax, Tax Morale, Tax Compliance, Information Reporting
JEL Classification: K34
Suggested Citation: Suggested Citation