You are not currently logged in.
Access JSTOR through your library or other institution:
If You Use a Screen ReaderThis content is available through Read Online (Free) program, which relies on page scans. Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
Tax Compliance and the Neuroeconomics of Intertemporal Substitution
National Tax Journal
Vol. 60, No. 3, TAX POLICY—UNFINISHED BUSINESS (September, 2007), pp. 577-588
Published by: National Tax Association
Stable URL: http://www.jstor.org/stable/41790407
Page Count: 12
Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
Preview not available
This article argues that the relationship between the timing of tax payments and the decision of how much tax will be paid may have a greater impact on the level of tax compliance than would be predicted under standard exponential discounting models. To the extent that taxpayers exhibit hyperbolic or quasi-hyperbolic time discounting, compliance may be improved by separating the time at which tax returns are filed from the time in which tax is paid or in which previously paid tax is refunded.
National Tax Journal © 2007 National Tax Association