Understanding Taxpayer Compliance Behavior While the tax gap reflects the extent of taxpayer noncompliance, it is also important to understand why taxpayers are compliant or noncompliant. This section contains papers that seek to provide insights into taxpayer behavior through: Econometric analyses Lab experiments Field or natural experiments Tax compliance burden All files on this page are available in Adobe® PDF format, which requires the free Adobe Acrobat® reader to view and print the file. Econometric Analysis The papers in this section employ statistical regression techniques to explain the variation in observed compliance behavior, controlling statistically for other drivers of that behavior. Criminal Investigation Enforcement Activities and Taxpayer NoncompliancePDF Author: Jeffrey Dubin, California Institute of Technology Publication date: June 2004 Written for: 2004 IRS Research Conference Lab Experiments Academic researchers have simulated taxpaying rules and incentives in a lab environment, which provides some insights into why taxpayers comply or don't comply with their tax obligations. Audit Information Dissemination, Taxpayer Communication, and Compliance: An Experimental ApproachPDF Authors: James Alm, Georgia State University; Betty Jackson, University of Colorado at Boulder; Michael McKee, University of Tennessee at Knoxville Publication date: June 2004 Written for: 2004 IRS Research Conference Field or Natural Experiments Field experiments are conducted with real taxpayers in their actual taxpaying environment, and are designed to allow comparisons between some who are intentionally exposed to a change in that environment and others who are not, providing an indication of the value of the change. Natural experiments are not designed beforehand, but are rather analyses that seek to estimate the impact of an actual change that took place by comparing data from before versus after periods, controlling for other likely explanations of the observed behavior. Economic and Behavioral Determinants of Tax Compliance: Evidence from the 1997 Arkansas Tax Penalty Amnesty ProgramPDF Authors: Christina M. Ritsema, Hope College; Deborah W. Thomas and Gary D. Ferrier, University of Arkansas Publication date: June 2003 Written for: 2003 IRS Research Conference Taxpayer Burden Research The papers in this section discuss the drivers of taxpayer burden, contributions to burden survey research, and behavioral insights resulting from taxpayer burden research. FY21 OMB 1545-0123 RebaselinePDF Authors: RAAS: Brenda Schafer, Pat Langetieg, and Lindsay Buchholz W&I Tax Forms and Publications: Carrie Holland, Tuawana Pinkston, Maria Cheeks Publication date: December 2021 Written for: OMB Improvement Strategy Tax Compliance Burden, 2018PDF Authors: RAAS: John Guyton, Pat Langetieg, Pete Rose, Brenda Schafer W&I Tax Forms and Publications: Carrie Holland, Tuawana Pinkston, Maria Cheeks Publication date: July 2018 Written for: OMB Improvement Strategy
