Tuesday, February 18, 2014
Joshua D. Blank (New York University School of Law) has posted Tax Privacy and Tax Compliance in the United States (Transparencia Fiscal e Desenvolvimento (Eurico Marcos Diniz de Santi, Fiscosoft/Thomson Reuters, 2013)) on SSRN. Here is the abstract:
This paper addresses the relationship between tax privacy and tax compliance in the United States and was prepared for a keynote presentation at a conference titled "Taxation, Transparency, Democracy and Development: Building a Positive Agenda Between Treasury and Tax" hosted by the Center for Fiscal Studies at the Fundação Getúlio Vargas (FGV) in São Paulo, Brazil on November 27, 2013. The paper was published in Portuguese and English as a chapter in Transparencia Fiscal e Desenvolvimento (Eurico Marcos Diniz de Santi, Fiscosoft/Thomson Reuters, 2013). Portions of the paper were originally published in Joshua D. Blank, In Defense of Individual Tax Privacy, 61 Emory L.J. 61 265 (2011).