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Estimating the Determinants of Taxpayer Compliance With Experimental Data

Alm, James, Jackson, Betty, and McKee, Michael J.

Abstract:

Uses data from laboratory experiments to estimate individual responses to tax, penalty, and audit rate changes, as well as to changes in government expenditures. The empirical results confirm some (although not all) theoretical predictions, and compare qualititatively with other empirical work

Citation

Alm, James, Jackson, Betty, and McKee, Michael J. (1992), Estimating the Determinants of Taxpayer Compliance With Experimental Data, National Tax Journal, 45:1, pp. 107-14