Assistant Professor Adam Thimmesch's article "Testing the Models of Tax Compliance: The Use-Tax Experiment" is set to be published in the Utah Law Review. The article analyzes the current lack of compliance with the state use tax and demonstrates how states and researchers could apply modern compliance theories to help increase the payment of that tax. The article argues that research in this area would not only help states to increase compliance, but would also help researchers to better understand the motivators of tax compliance and how modern theories apply in real-world settings.