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Does credit-card information reporting improve small-business tax compliance? Joel Slemrod, University of Michigan, Brett Collins, Internal Revenue Service, Jeffrey Hoopes, Ohio
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City

Berlin / Prague / /

Company

Oxford 2014 Tax Systems / Wilson / Aite Group / Euromonitor Group / PayPal / Google / /

Country

Ecuador / United States / Denmark / /

Currency

USD / /

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Facility

University of Warwick / Ohio State University / University of Oslo / University of Copenhagen / University of Michigan / International Institute of Public Finance Congress / /

IndustryTerm

tax systems / online commerce / direct bank transfers / online payment processors / /

Organization

state tax agency / Congress / Internal Revenue Service / Research / Analysis / and Statistics Division / University of Michigan / Ohio State University / University of Oslo / University of Warwick / Oxford University / Hertie School of Governance / University of Copenhagen / International Institute / Federal Reserve Bank of Kansas City / United States government / /

Person

Barry Johnson / Mary-Helen Risler / Shawn Novak / Daniel Reck / James Alm / Patrick Langetieg / Roger Gordon / Philipp Meyer-Brauns / Ilan Benshalom / Mark Payne / Drew Johns / Ron Hodge / Michelle Hanlon / George Contos / John Guyton / Justin Marion / Joel Slemrod / /

Position

model of a risk-neutral business / fisher / /

ProvinceOrState

Michigan / /

PublishedMedium

Baseline / /

Technology

smartphones / online payment processors / /