Estimating the Determinants of Taxpayer Compliance with Experimental Data * * *

  title={Estimating the Determinants of Taxpayer Compliance with Experimental Data * * *},
  author={James R. Alm and B R Jackson and Michael McKee},
income accounts.' While creatively deThe fundamental difficulty in empirical rived and used, such surrogate measures work on taxpayer compliance is the abare necessarily aggregate and approximate. Still other research has used data sence of detailed and reliable information generated from surveys of taxpayers. 5 on individual compliance choices. This Unfortunately, these surveys are subject paper uses data from laboratory experito a number of methodological problems ments to estimate individual… CONTINUE READING
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