National Tax Journal · 1998 · 92 citations · 4 references
LawPublic FinanceTax LawPublic EconomicsRegulatory ComplianceTaxationBehavioral Responses To TaxationLegal ComplianceTax ComplianceTax EnforcementTax ReformVoluntary ArrangementsSocial Capital FormationTax Compliance IncentivesTaxpayer Compliance IncentivesVoluntary AgreementsVoluntary Tax DisclosureVoluntary Tax PaymentVoluntary Tax Registration
In the past year, the IRS has succeeded in attracting the attention of another group of folks interested in taxation-politicians-and out of that attention is likely to come a bill to restructure its operations. Although I like some of the directions the legislation takes, such as institutionalizing a concern for the enforceability and compliance costs of new legislation before it becomes law, other directions-such as shifting the burden of proof- trouble me, and what follows is my attempt to articulate these concerns: some ruminations about voluntary compliance, voluntary taxes, and social capital.
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