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- Title
CASH BUSINESSES AND TAX EVASION.
- Authors
Morse, Susan Cleary; Karlinsky, Stewart; Bankman, Joseph
- Abstract
The article focuses on the issue of tax evasion and tax compliance in the microbusiness sector. It is indicated that there are about crucial factors affecting the issue which includes income level and source, ethics, fairness, complexity, tax rates. It recognizes that the some proprietors have underpayed in relation to Social Security and reported less than 50 percent of their income. Meanwhile, U.S. Internal Revenue Services has identified that the annual tax gap has reached up to approximately $345 million.
- Subjects
TAX evasion; TAXPAYER compliance; SMALL business; INCOME; FAIRNESS; ETHICS; TAX rates; SOCIAL security; UNITED States. Internal Revenue Service
- Publication
Stanford Law & Policy Review, 2009, Vol 20, Issue 1, p37
- ISSN
1044-4386
- Publication type
Article