The Impact of Law and Administrative Rules on Tax Compliance
{'Code': '04050200', 'Directorate': {'Abbreviation': 'SBE', 'LongName': 'Direct For Social, Behav & Economic Scie'}, 'Division': {'Abbreviation': 'SES', 'LongName': 'Divn Of Social and Economic Sciences'}}
{'SignBlockName': 'Lisa Martin', 'PO_EMAI': None, 'PO_PHON': None}
Scholars and policymakers have long been intrigued by the                  relationship between patterns of compliance and enforcement.  No context        is perhaps more appropriate for study than the area of tax compliance,          which embraces behavioral choices and decisions of most of the adult            population, not just the criminally deviant. Interest in this area is           even heightened by the marked decline in tax compliance and the Internal        Revenue Service view that audits and audit coverage are its primary             tools to engender compliance.  Drs. Witte and Tauchen aim to address the        effects of enforcement on income reporting behavior through combining           theoretical study and rigorous empirical inquiry.  Most researchers             recognize that the difficulty of assessing the effects of audit policies        is due to the fact that the odds of an audit and the level of compliance        are determined simultaneously and that it is the parameters of the audit        rule (not the probability of an audit) that should enter the compliance         equation.  Drs. Witte and Tauchen work to transcend this problem by             estimating a model of tax compliance that deals with the simultaneity           issue and allows the parameter of the audit rule to affect compliance.          To accomplish this task, they will assemble a major data set building           upon data from the Internal Revenue Services 1979 Tax Compliance                Measurement Program, the Statistics of Income Program, the Census, and          unpublished agency and administrative records.  This study not only             should advance our understanding of the relationship between                    administrative policies and compliance but also should yield a major            data resource for future investigators' use.
{'FirstName': 'Ann', 'LastName': 'Witte', 'PI_MID_INIT': 'D', 'PI_SUFX_NAME': None, 'PI_FULL_NAME': 'Ann D Witte', 'EmailAddress': '617-235-0320', 'NSF_ID': '000268317', 'StartDate': '07/15/1987', 'EndDate': None, 'RoleCode': 'Principal Investigator'}
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[{'Code': '1320', 'Text': 'Economics'}, {'Code': '1372', 'Text': 'LSS-Law And Social Sciences'}, {'Code': '2633', 'Text': None}]
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