Reciprocity and fairness
Subtitle: positive incentives for tax compliance
By: Kent W. Smith.
Series: ABF working paper -- 9025.
Publisher: American Bar Foundation
Published: 1991
Place of publication: Chicago
Language: eng
Number of pages: 31
Subjects: Taxpayer compliance -- United States.
Notes: "Revised January 1991."

"Presented at the Conference on Tax Compliance and Tax Law Enforcement, Office of Tax Policy Research, School of Business Administration, University of Michigan, December 8, 1990, Ann Arbor, Michigan."

Includes bibliographical references (p. 27-29)
Table of contents: class: section