Encouraging tax compliance with positive incentives
Subtitle: a conceptual framework and research directions
By: Kent W. Smith, Loretta J. Stalans.
Contributors: Stalans, Loretta J.
Series: ABF working paper -- 9024.
Publisher: American Bar Foundation
Published: 1990
Place of publication: Chicago
Language: eng
Number of pages: 23
Subjects: Taxpayer compliance -- United States.; Tax evasion -- United States.
Notes: Paper presented at an IRS research conference, Nov. 15, 1990, Washington, D.C.

Includes bibliographical references (p. 18-24)