Enhancing Voluntary Compliance By Reducing Compliance Costs: A Taxpayer Service Approach
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References listed on IDEAS
- Gary S. Becker, 1974. "Crime and Punishment: An Economic Approach," NBER Chapters,in: Essays in the Economics of Crime and Punishment, pages 1-54 National Bureau of Economic Research, Inc.
- Joel Slemrod & Nikki Sorum, 1984. "The Compliance Cost of the U.S. Individual Income Tax System," NBER Working Papers 1401, National Bureau of Economic Research, Inc.
- Glenn Jenkins, 1989. "Tax Reform: Lessons Learned," Development Discussion Papers 1989-02, JDI Executive Programs.
- Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-373, August.
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- Das-Gupta, Arindam, 2004. "Economic theory of tax compliance with special reference to tax compliance costs," Working Papers 04/13, National Institute of Public Finance and Policy.
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Keywordsvoluntary tax compliance; cost reduction; monitoring measures;
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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