The Resource The corporate tax gap : evidence on tax compliance by small corporations

The corporate tax gap : evidence on tax compliance by small corporations

Label
The corporate tax gap : evidence on tax compliance by small corporations
Title
The corporate tax gap : evidence on tax compliance by small corporations
Creator
Subject
Language
eng
Summary
First analysis ever made using corporate tax compliance data (of the IRS Compliance Analysis Group), revealing pervasive noncompliance that involves a substantial share of profits, followed by an econometric model to test several propositions about the determinants of corporate tax compliance
Citation source
Bound in: Why people pay taxes : tax compliance and enforcement. - (1992)
http://library.link/vocab/creatorName
Rice, E.M
Language note
English
http://library.link/vocab/subjectName
  • tax gap
  • tax compliance
  • corporate income tax
Label
The corporate tax gap : evidence on tax compliance by small corporations
Instantiates
Publication
Label
The corporate tax gap : evidence on tax compliance by small corporations
Publication

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