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1“...In this article, we examine the determinants of tax filing compliance in the United States. We use county-level data on non-filing rates for the tax year 2000,...”
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3“...Source: National Library of New Zealand Te Puna Matauranga o Aotearoa, licensed by the Department of Internal Affairs for re-use under the Creative Commons...”
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4“...Each year, the United States Internal Revenue Service identifies taxpayers who may have erroneously claimed Earned Income Tax Credit (EITC) benefits and audits...”
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6“...In this paper we present a rare empirical study on the determinants of tax filing compliance in the United States using county and state level data from 2000...”