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Taxation & Estate Planning

: TaxProf Blog

Morse: Using Salience and Influence to Narrow the Tax Gap

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Susan Cleary Morse (Santa Clara) has published Using Salience and Influence to Narrow the Tax Gap, 40 Loy. U. Chi. L.J. 483 (2009). Here is the abstract: Most self-employed and small business taxpayers cheat on their taxes. In fact, in the aggregate, they fail to pay about half the tax...

Full post as published by TaxProf Blog on June 16, 2009 (boomark / email).

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