Does Confidentiality Affect Tax Compliance?

  • Susan Laury
  • Published 2006

Abstract

C onfidentiality of individual taxpayer data is a long-held basic right of the U.S. system of tax administration. Section 6103 of the Internal Revenue Code sets the guidelines for confidentiality and for the limited disclosure of return information to State and local tax officials. As noted by former IRS Commissioner Richardson, " IRS employees are… (More)

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