A Revised Theory of the Corporate Tax Audit: Toward Non-Cooperative Compliance

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Date

2019-10-01

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https://hdl.handle.net/2022/24432

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Pre-publication copy of article

Keywords

CAP Programs, IRS "Policy of Restraint", Collaborative Theory of Tax Audit, Cooperative Compliance, “Command-and-Control” Models, Legal Determinacy, Legal Indeterminacy

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A Revised Theory of the Corporate Tax Audit: Toward Non-Cooperative Compliance. Capital University Law Review, forthcoming 2020.

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School of Business and Economics Faculty Research