Consumer-Based Use Tax Enforcement and Taxpayer Compliance

Authors

David Gamage, Indiana University Maurer School of LawFollow
Adam Thimmesch, University of Nebraska College of Law
Darien Shanske, University of California, Davis

Document Type

Article

Publication Date

2017

Publication Citation

86 State Tax Notes 319 (2017)

Abstract

This essay explains how current state government approaches to use-tax enforcement undermine tax morale and taxpayer compliance. This essay further argues that these threats to tax morale and taxpayer compliance will become even more severe as many states are moving toward adopting notice and reporting statutes for their sales and use taxes.

Recommended Citation

Gamage, David; Thimmesch, Adam; and Shanske, Darien, "Consumer-Based Use Tax Enforcement and Taxpayer Compliance" (2017). Articles by Maurer Faculty. 2646.
https://www.repository.law.indiana.edu/facpub/2646