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The Internal Revenue Code and Automobiles

其他書名	A Case Study of Taxpayer Noncompliance
出版	SSRN, 2014
URL	http://books.google.com.hk/books?id=Zf4mzwEACAAJ&hl=&source=gbs_api

註釋Over the last decade, the tax gap -- the difference between what taxpayers owe in taxes and what they actually pay -- has remained significantly large. A contributory factor to the tax gap's size is the fact that many taxpayers mischaracterize the tax treatment of their automobile expenses and the receipt of other employer-provided fringe benefits. This analysis explores the reasons for this phenomenon and then proposes reforms that will make taxpayers more compliant, helping to reduce the tax gap's size. Although these reforms admittedly would not solve all of the nation's tax noncompliance woes, they would help preserve the income tax base and minimize economic distortions.