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The National Academies of Sciences, Engineering and Medicine
Committee on Law and Justice
Division of Behavioral and Social Sciences and Education

Panel on Research on Taxpayer Compliance Behavior 

Project Scope

This panel has been established to develop an agenda for future research on determinants of individual compliance with Federal income tax laws. The panel will critically assess and synthesize existing research on taxpayer compliance, and will also draw on findings from other literatures on such topics as normative influences on compliance, deterrence research, and individual decision-making under uncertainty.

Internal Revenue Service

Committee Membership
Ann Witte (Chair), Wellesley College
Eugene S. Bardach, University of California, Berkeley
Walter J. Blum, The University of Chicago
Alfred Blumstein, NAE, Carnegie Mellon University
Sidney Davidson, The University of Chicago
Harvey Galper, Peat, Marwick, Main & Company
Jerry R. Green, Harvard University
Paul W. Holland, Paul Holland Consulting Corporation
Jan Kmenta, University of Michigan
Jerome Kurtz, New York University
Richard O. Lempert, University of Michigan
David F. Linowes, University of Illinois at Urbana-Champaign
Stewart Macaulay, University of Wisconsin-Madison
Richard E. Nisbett, NAS, University of Michigan
John W. Payne, Duke University
Richard D. Schwartz, Syracuse University
Barbara Yngvesson, Hampshire College 

Jeffrey A. Roth, Staff Officer, National Research Council

Taxpayer Compliance, Volume 1: An Agenda for Research (1989)

 Taxpayer Compliance - report cover



The report explores what is known about individuals’ compliance with federal income tax reporting requirements and how more can be learned about it. Strong concerns about this subject date back to the late 1970s, when articles in the financial and popular press publicized an “underground economy” in the United States, which purposely accounted for hundreds of billions of dollars per year in untaxed economic activity.




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