Matches in SemOpenAlex for { <https://semopenalex.org/work/W2120925119> ?p ?o ?g. }
Showing items 1 to 78 of
78
with 100 items per page.
- W2120925119 abstract "The federal government collects the majority of taxes through business entities that are required to withhold taxes from wages or collect excise taxes at the time of providing services. These business entities hold the taxes they collect in trust for the United States. The vast majority of business entities pay over the taxes held in trust in a timely and appropriate manner; however, a sizeable amount, in dollar terms, does not get paid. Aside from passing criminal laws at or near the passage of the 1954 code, Congress has done little to create a structure that provides incentives for business entities acting as trustees to pay over these collected taxes. This article explores the literature that has primarily developed with respect to the tax gap seeking to find structural answers to the problem. Most of the literature addresses issues concerned with underreporting taxes rather than the underpayment of taxes but certain ideas on how to influence taxpayer behavior are transferable to underpayment. Applying appropriate structural principles to the problem, the article explores some of the solutions adopted by states to see if importing those solutions could assist the federal government in collecting these taxes. Five specific recommendations follow from the study and these recommendations range from information gathering to monetary incentives for timely compliance to requiring bonds. The range of proposed solutions is intended to address the range of reasons for the non-compliance. Through the implementation of these solutions or similar ideas that create the proper structure for taxpayers serving as trustees, this corner of the tax gap should be reduced." @default.
- W2120925119 created "2016-06-24" @default.
- W2120925119 creator A5051892918 @default.
- W2120925119 date "2009-10-28" @default.
- W2120925119 modified "2023-09-25" @default.
- W2120925119 title "In Whom We Trust" @default.
- W2120925119 hasPublicationYear "2009" @default.
- W2120925119 type Work @default.
- W2120925119 sameAs 2120925119 @default.
- W2120925119 citedByCount "1" @default.
- W2120925119 countsByYear W21209251192015 @default.
- W2120925119 crossrefType "posted-content" @default.
- W2120925119 hasAuthorship W2120925119A5051892918 @default.
- W2120925119 hasConcept C100001284 @default.
- W2120925119 hasConcept C10138342 @default.
- W2120925119 hasConcept C109168655 @default.
- W2120925119 hasConcept C138885662 @default.
- W2120925119 hasConcept C144133560 @default.
- W2120925119 hasConcept C145097563 @default.
- W2120925119 hasConcept C15744967 @default.
- W2120925119 hasConcept C162324750 @default.
- W2120925119 hasConcept C175444787 @default.
- W2120925119 hasConcept C17744445 @default.
- W2120925119 hasConcept C190253527 @default.
- W2120925119 hasConcept C199539241 @default.
- W2120925119 hasConcept C2776360696 @default.
- W2120925119 hasConcept C2778137410 @default.
- W2120925119 hasConcept C2778302417 @default.
- W2120925119 hasConcept C2781460075 @default.
- W2120925119 hasConcept C29122968 @default.
- W2120925119 hasConcept C41895202 @default.
- W2120925119 hasConcept C77805123 @default.
- W2120925119 hasConceptScore W2120925119C100001284 @default.
- W2120925119 hasConceptScore W2120925119C10138342 @default.
- W2120925119 hasConceptScore W2120925119C109168655 @default.
- W2120925119 hasConceptScore W2120925119C138885662 @default.
- W2120925119 hasConceptScore W2120925119C144133560 @default.
- W2120925119 hasConceptScore W2120925119C145097563 @default.
- W2120925119 hasConceptScore W2120925119C15744967 @default.
- W2120925119 hasConceptScore W2120925119C162324750 @default.
- W2120925119 hasConceptScore W2120925119C175444787 @default.
- W2120925119 hasConceptScore W2120925119C17744445 @default.
- W2120925119 hasConceptScore W2120925119C190253527 @default.
- W2120925119 hasConceptScore W2120925119C199539241 @default.
- W2120925119 hasConceptScore W2120925119C2776360696 @default.
- W2120925119 hasConceptScore W2120925119C2778137410 @default.
- W2120925119 hasConceptScore W2120925119C2778302417 @default.
- W2120925119 hasConceptScore W2120925119C2781460075 @default.
- W2120925119 hasConceptScore W2120925119C29122968 @default.
- W2120925119 hasConceptScore W2120925119C41895202 @default.
- W2120925119 hasConceptScore W2120925119C77805123 @default.
- W2120925119 hasLocation W21209251191 @default.
- W2120925119 hasOpenAccess W2120925119 @default.
- W2120925119 hasPrimaryLocation W21209251191 @default.
- W2120925119 hasRelatedWork W115233311 @default.
- W2120925119 hasRelatedWork W1198598750 @default.
- W2120925119 hasRelatedWork W1804383169 @default.
- W2120925119 hasRelatedWork W1949072672 @default.
- W2120925119 hasRelatedWork W2152865258 @default.
- W2120925119 hasRelatedWork W218253254 @default.
- W2120925119 hasRelatedWork W2207155291 @default.
- W2120925119 hasRelatedWork W2211806204 @default.
- W2120925119 hasRelatedWork W2271371792 @default.
- W2120925119 hasRelatedWork W2304499564 @default.
- W2120925119 hasRelatedWork W231377377 @default.
- W2120925119 hasRelatedWork W2313913579 @default.
- W2120925119 hasRelatedWork W239542741 @default.
- W2120925119 hasRelatedWork W243188197 @default.
- W2120925119 hasRelatedWork W243935822 @default.
- W2120925119 hasRelatedWork W279001083 @default.
- W2120925119 hasRelatedWork W2886209564 @default.
- W2120925119 hasRelatedWork W2993824546 @default.
- W2120925119 hasRelatedWork W3121448394 @default.
- W2120925119 hasRelatedWork W3179207510 @default.
- W2120925119 isParatext "false" @default.
- W2120925119 isRetracted "false" @default.
- W2120925119 magId "2120925119" @default.
- W2120925119 workType "article" @default.