86 State Tax Notes 319 (2017)
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.
Gamage, David; Thimmesch, Adam; and Shanske, Darien, "Consumer-Based Use Tax Enforcement and Taxpayer Compliance" (2017). Articles by Maurer Faculty. 2646.