This paper is a review of the major findings in the economics literature on tax compliance. The article, which focusses exclusively on the personal income tax, examines both the theory and empirical work on enforcement and compliance with tax laws from over 25 years of research.
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|Date of creation:||1996|
|Contact details of provider:|| Postal: UNIVERSITY OF WISCONSIN MADISON, SOCIAL SYSTEMS RESEARCH INSTITUTE(S.S.R.I.), MADISON WISCONSIN 53706 U.S.A.|
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