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Tax Compliance and Enforcement: An Overview of New Research and Its Policy Implications

Joel Slemrod

in The Economics of Tax Policy

Published in print:
2017
Published Online:
March 2017
ISBN:
9780190619725
eISBN:
9780190619756
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190619725.003.0006
Subject:
Economics and Finance, Public and Welfare

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


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