Work

Does credit-card information reporting improve small-business tax compliance?

Year: 2017

Type: article

Source: Journal of Public Economics

DOI: 10.1016/j.jpubeco.2017.02.010

Authors: Joel Slemrod, Brett Collins, Jeffrey L. Hoopes, Daniel Reck, Michael Sebastiani

Institutions: University of Michigan, Internal Revenue Service, University of North Carolina at Chapel Hill, University of California, Berkeley

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W3125560741

FWCI: 22.64

Cites: 30

Cited by: 173

Related to: 10