Abstract
The U.S. income and corporate tax system is procedurally based on self-assessment — as far as I can see: from its beginning in 1913. The taxpayers are obliged to compute and assess the owed tax against themselves. Their responsibility covers not only the tax-relevant facts, but also the application of law. Tax procedure including tax collection seems to be extensively socialized, like an act of self-regulation by society.
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© 2008 Springer-Verlag Berlin Heidelberg
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Seer, R. (2008). Tax Shelter Disclosure and Civil Penalty Rules — Comment on the paper by Daniel Shaviro. In: Schön, W. (eds) Tax and Corporate Governance. MPI Studies on Intellectual Property, Competition and Tax Law, vol 3. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-77276-7_19
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DOI: https://doi.org/10.1007/978-3-540-77276-7_19
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-77275-0
Online ISBN: 978-3-540-77276-7
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