Consumer-Based Use Tax Enforcement and Taxpayer Compliance

7 Pages Posted: 6 Dec 2017

See all articles by Adam B. Thimmesch

Adam B. Thimmesch

University of Nebraska College of Law

David Gamage

Indiana University Maurer School of Law

Darien Shanske

University of California, Davis - School of Law

Date Written: October 23, 2017

Abstract

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

Thimmesch, Adam B. and Gamage, David and Shanske, Darien, Consumer-Based Use Tax Enforcement and Taxpayer Compliance (October 23, 2017). State Tax Notes, Vol. 86, No. 4, October 23, 2017. Available at SSRN: https://ssrn.com/abstract=3081094

Adam B. Thimmesch

University of Nebraska College of Law ( email )

103 McCollum Hall
P.O. Box 830902
Lincoln, NE 68583-0902
United States

David Gamage (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

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