Tax (Non)Compliance and the "Internet Sales Tax"
Presented by Professor Adam Thimmesch
Wednesday, October 22
4:00-5:00 p.m.
Student Lounge
Individuals in the United States are generally very compliant with their tax obligations. When it comes to paying sales tax on their Internet purchases, though, virtually no one complies if the vendor does not collect the tax at the point of sale. In this talk, Professor Thimmesch will discuss his research on the so-called "Internet Sales Tax" and introduce specific strategies, based on modern economic and psychological research, that states could adopt to help to increase voluntary compliance absent federal legislation.
Join fellow students and faculty for refreshments beginning at 4:00 and presentation at 4:30.