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Research Library

Center for Public Finance

New Technologies & Tax Compliance

Joyce Beebe

New Technologies & Tax Compliance.

By James Alm, Joyce Beebe, Michael S. Kirsch, Omri Y. Marian and Jay A. Soled

This paper, published in the Virginia Tax Review, explores the mixed effects of technological advancements on tax compliance — and, thus, its counterpart, tax noncompliance.