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

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dc.contributor.authorBogenschneider, Bret N.
dc.date.accessioned2019-10-01T18:22:19Z
dc.date.available2019-10-20T18:22:19Z
dc.date.issued2019-10-01
dc.descriptionPre-publication copy of article
dc.identifier.citationA Revised Theory of the Corporate Tax Audit: Toward Non-Cooperative Compliance. Capital University Law Review, forthcoming 2020.
dc.identifier.urihttps://hdl.handle.net/2022/24432
dc.language.isoen
dc.rightsThis work may be protected by copyright unless otherwise stated.
dc.sourceCapital University Law Review, forthcoming 2020
dc.subjectCAP Programs
dc.subjectIRS "Policy of Restraint"
dc.subjectCollaborative Theory of Tax Audit
dc.subjectCooperative Compliance
dc.subject“Command-and-Control” Models
dc.subjectLegal Determinacy
dc.subjectLegal Indeterminacy
dc.titleA Revised Theory of the Corporate Tax Audit: Toward Non-Cooperative Compliance
dc.typeArticle

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