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in subjects: "Taxation"

open access

Tax Compliance in a Social Setting: the Influence of Norms, Perceptions of Fairness, and Trust in Government on Taxpayer Compliance

Many taxing authorities, including those in the United States (U.S.), rely on voluntary tax compliance and continually search for ways to increase tax revenues. Most of these methods are costly and labor intensive, such as audits and penalties for noncompliance. Prior tax compliance research has heavily investigated the influence that economic factors, such as tax rates and penalties, have on individual compliance intentions. However, economic models fail to fully predict individual tax complia… more

Date: August 2013

Creator: Jimenez, Peggy D.

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

The accumulated earnings tax: an empirical analysis of the Tax Court's implementation of Congressional intent

Taxpayers have traditionally assessed personal vulnerability to particular taxes through a study of past litigated cases. One of the premises of the study was that useful information concerning the enforcement of the accumulated earnings tax could be obtained through a statistical analysis of such cases.

Date: August 1977

Creator: Madeo, Silvia Arnold