000 01542cam a22003377i 4500
001 17012672
005 20160906193227.0
008 111020s2012 nyua b 000 0 eng
010 _a 2011941618
020 _a9781489992147
040 _aDLC
_beng
_erda
_cDLC
042 _apcc
043 _an-us---
050 0 0 _aHV6344.U6
_bD83 2012
100 1 _aDubin, Jeffrey A
_934125
245 1 4 _aCauses and consequences of Income tax noncompliance
260 _aNew York
_bSpringer
_c2012
504 _aIncludes bibliographical references (pages 279-280).
505 0 _aIntroduction -- The tax gap -- Recent patterns in IRS enforcement -- Economic Theory and the literature -- The Dubin Graetz Wilde model -- The data -- IRS criminal enforcement activities and taxpayer noncompliance -- IRS criminal investigation: measuring the marginal monetary effect of criminal investigation convictions -- Extensions the period 2002-2004 -- State income tax compliance -- Conclusions.
650 0 _aIncome tax
_zUnited States.
_934126
650 0 _aTaxpayer compliance
_zUnited States.
_934127
650 0 _aTax evasion
_zUnited States.
_934128
906 _a7
_bcbc
_corigres
_d4
_encip
_f20
_gy-gencatlg
999 _c216823
_d216823