Tax Compliance and Data: What Is Available and What Is Needed
Abstract
After first providing an overview of useful survey data sources and commonly studied variables in the area of tax compliance, this article outlines the major tools and exploratory methods used in the field, including laboratory and field experiments, simulations and surveys. It also discusses future possibilities and the data required to progress in this area. It is thus particularly useful as a guide for those planning or just beginning to work...
Paper Details
Title
Tax Compliance and Data: What Is Available and What Is Needed
Published Date
Sep 1, 2016
Journal
Volume
49
Issue
3
Pages
352 - 364
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