Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance
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Keywordstax basis; pass-through entities; information reporting;
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2015-08-13 (Accounting & Auditing)
- NEP-ALL-2015-08-13 (All new papers)
- NEP-IUE-2015-08-13 (Informal & Underground Economics)
- NEP-LAW-2015-08-13 (Law & Economics)
- NEP-PBE-2015-08-13 (Public Economics)
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