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    • Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 

      Alm, J.; Clark, J.; Leibel, K. (College of Business and Economics, University of CanterburyUniversity of Canterbury. Department of Economics and Finance, 2011)
      In this paper we present a rare empirical study on the determinants of tax filing compliance in the United States using county and state level data from 2000 to 2006. As well as including explanatory variables identified ...