Confidentiality and Taxpayer Compliance

descriptionPublicationkeyboard_double_arrow_right Article 01 Sep 2005 English Publisher:University of Chicago PressJournal:National Tax Journal, volume 58, pages 427-438 (issn: 0028-0283, eissn: 1944-7477,

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Authors: Laury, Susan; Wallace, Sally;

doi: 10.17310/ntj.2005.3.08

Confidentiality and Taxpayer Compliance

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Abstract

Internal Revenue Code guarantees privacy of taxpayer information in the administration of the U.S. income tax. Many state and local governments also support the confidentiality of taxpayer data. Ho...

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