A Reexamination of Taxpayer Behavior
Author : Michael W. Spicer
Publisher :
Page : 62 pages
File Size : 30,57 MB
Release : 1975
Category : Incentives in industry
ISBN :
Author : Michael W. Spicer
Publisher :
Page : 62 pages
File Size : 30,57 MB
Release : 1975
Category : Incentives in industry
ISBN :
Author : Erich Kirchler
Publisher : Cambridge University Press
Page : 278 pages
File Size : 36,80 MB
Release : 2007-06-21
Category : Psychology
ISBN : 9781107321175
Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
Author : United States. Internal Revenue Service
Publisher :
Page : 4 pages
File Size : 23,58 MB
Release : 1978
Category : Tax collection
ISBN :
Author : United States. Congress. Senate. Committee on Finance
Publisher :
Page : 648 pages
File Size : 14,67 MB
Release : 1988
Category : Budget
ISBN :
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
Page : 886 pages
File Size : 43,78 MB
Release : 1989
Category : Tax administration and procedure
ISBN :
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
Page : 900 pages
File Size : 45,95 MB
Release : 1989
Category : Budget
ISBN :
Author : Internal Revenue Service (IRS)
Publisher : Lulu.com
Page : 46 pages
File Size : 32,89 MB
Release : 2019-03-22
Category : Reference
ISBN : 0359536190
This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service. Subpart A of this part sets forth rules relating to the authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice; subpart C of this part prescribes the sanctions for violating the regulations; subpart D of this part contains the rules applicable to disciplinary proceedings; and subpart E of this part contains general provisions relating to the availability of official records.
Author : United States. Congress. Senate. Committee on the Judiciary. Subcommittee on Improvements in Judicial Machinery
Publisher :
Page : 124 pages
File Size : 19,45 MB
Release : 1968
Category :
ISBN :
Author : United States. Congress. Senate. Committee on the Judiciary. Subcommittee on Improvements in Judicial Machinery
Publisher :
Page : 188 pages
File Size : 27,52 MB
Release : 1967
Category :
ISBN :
Considers S. 2041, to remove the Tax Court from the executive branch and to establish it as an Article III court. Also restricts admission to the Tax Court Bar to attorneys, revises Tax Court judges tenure, and authorizes the IRS Chief Counsel to represent the Secretary of the Treasury in the Tax Court.
Author : Ernst R. Berndt
Publisher : University of Chicago Press
Page : 468 pages
File Size : 17,9 MB
Release : 2008-04-15
Category : Business & Economics
ISBN : 0226044319
This volume contains papers presented at a conference in May 1988 in Washington, D.C., commemorating the fiftieth anniversary of the founding of the Conference on Research in Income and Wealth (CRIW). The call for papers emphasized assessments of broad topics in economic measurement, both conceptual and pragmatic. The organizers desired (and succeeded in obtaining) a mix of papers that, first, illustrate the range of measurement issues that economics as a science must confront and, second, mark major milestones of CRIW accomplishment. The papers concern prices and output (Griliches, Pieper, Triplett) and also the major productive inputs, capital (Hulten) and labor (Hamermesh). Measures of saving, the source of capital accumulation, are covered in one paper (Boskin); measuring productivity, the source of much of the growth in per capita income, is reviewed in another (Jorgenson). The use of economic data in economic policy analysis and in regulation are illustrated in a review of measures of tax burden (Atrostic and Nunns) and in an analysis of the data needed for environmental regulation (Russell and Smith); the adequacy of data for policy analysis is evaluated in a roundtable discussion (chapter 12) involving four distinguished policy analysts with extensive government experience in Washington and Ottawa.