Consumer-Based Use Tax Enforcement and Taxpayer Compliance

Authors

David Gamage, University of Missouri School of Law
Adam Thimmesch
Darien Shanske

Document Type

Article

Publication Date

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

David Gamage et al., Consumer-Based Use Tax Enforcement and Taxpayer Compliance, 86 State Tax Notes 319 (2017).
Available at: https://scholarship.law.missouri.edu/facpubs/1182