Tax compliance as a coordination game Alm, James; McKee, Michael

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Alm, James ; McKee, Michael
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Journal of Economic Behavior & Organization
Taxpayer compliance -- Analysis; United States. Internal Revenue Service -- Analysis; Management dynamics
The results of the study, whether the Internal Revenue Service's (IRS) utilization of a discriminant index function (DIF) audit principle produce higher or lower spheres of tax compliance, are presented
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