A Revised Theory of the Corporate Tax Audit: Toward Non-Cooperative Compliance
Loading...
Other Version
External File or Record
Can’t use the file because of accessibility barriers? Contact us
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Permanent Link
Abstract
Series and Number:
EducationalLevel:
Is Based On:
Target Name:
Teaches:
Table of Contents
Description
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
Citation
A Revised Theory of the Corporate Tax Audit: Toward Non-Cooperative Compliance. Capital University Law Review, forthcoming 2020.
Journal
DOI
Rights
This work may be protected by copyright unless otherwise stated.
Type
Article