A Revised Theory of the Corporate Tax Audit: Toward Non-Cooperative Compliance
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Date
2019-10-01
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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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