The Determinants of Perceptions of Sanctions and Tax        Noncompliance
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Individual taxpayers' perceptions of formal and informal sanctions for          tax cheating influence their patterns of noncompliance with income tax          laws.  Factors which shape these perceptions include personal                   experiences with tax collection agencies, exposure to mass media and            interpersonal communications about tax compliance and enforcement, and          differences in economic and work situations of individual payers that           affect the objective probability of their detection.  Using survey data         from 2000 Minnesota residents, Drs. Smith and Kinsey examine the effect         of these factors on sanction perceptions and on past and future                 compliance by testing causal models.  Their study explains patterns of          noncompliance and offers ways of modelling the tax compliance process.          More broadly, it contributes to understanding the process of deterrence         by examining perceptions and also by expanding the application of               deterrence theory to a form of deviance especially challenging in that          it involves knowledge and interpretation of complex and ever changing           laws.
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