Today, the concept of tax compliance has become a common phenomenon in the most countries and identifying the factors which affecting on it, specially internal and psychological factors instead of economic factors, attracted the attention of a large number of researchers in all over the world. So, the purpose of this study is to present a model of tax compliance with the realization approach of...

This paper describes the development of the Individual Reporting Compliance Model (IRCM), an agent-based model for simulating tax reporting compliance in a community of 85,000 U.S. taxpayers. Design features include detailed tax return characteristics, taxpayer learning, social networks, and tax agency enforcement measures. The taxpayer's compliance reporting decision is modeled as a partially ...

Tax incentives Preliminary Refund of Value Added (VAT) is one the government's tax relaxation facilities in context national economic recovery. This study aims to observe effect incentive for Return VAT on taxpayer behavior dealing with this policy. qualitative research using descriptive approach. The data were collected by in-depth interviews 38 taxpayers West Java I Directorate Jenderal Taxes...

M eeting the educational demands of the future will be expensive; however, in most states, public schools from kindergarten through the university level already experience budgetary challenges. Policymakers in many states face the challenge of motivating taxpayers to provide the funds required to meet mounting educational needs. Taxpayers who do not have children in public school may question w...

We develop a model for determining the optimal high income linear tax rate when there exist imperfectly substitutable types of labor. If one type is disproportionately prevalent among higher income taxpayers, then wages adjust in response to more progressive taxation and part of the statutory tax burden is shifted to lower income taxpayers. Our derivation is expressed in terms of readily interp...

We set up a two-country, regional model of trade in financial services. Competitive firms in each country manufacture untraded consumer goods in an uncertain productive environment, borrowing funds from a bank in either the home or the foreign market. Duopolistic banks can choose their levels of monitoring of firms and thus the levels of risk-taking, where the risk of bank failure is partly bor...

This Article considers whether infertile taxpayers can deduct their fertility treatment costs as medical expenses under Internal Revenue Code section 213 and whether they should be able to deduct them. Internal Revenue Code section 213 defines medical expenses as "amounts paid-for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure...