Search Results - person:"MacGowan, John R." - EconBiz

The Efficiency of Interactive Voice Response Systems and Tax Compliance : A Field Experiment by the California Franchise Tax Board

Hurwitz, Helen; MacGowan, John R. - 2023

To shed light on the influence of interpersonal fairness on tax compliance, the California Franchise Tax Board conducted a field experiment to examine how efficiency of Interactive Voice Response (hereafter IVR) systems affects tax collection. We find that taxpayers calling the temporary phone...

Persistent link: https://www.econbiz.de/10014343804

The efficiency of interactive voice response systems and tax compliance : a field experiment by the California Franchise Tax Board

Hurwitz, Helen; MacGowan, John R. - In: The journal of the American Taxation Association : a … 46 (2024) 2, pp. 63-80

Persistent link: https://www.econbiz.de/10015078914

Boomeranging corporate franchise taxes in Missouri : an analysis of the proposal to fund public election campaigns

MacGowan, John R. - In: Journal of state taxation 19 (2001) 4, pp. 1-10

Persistent link: https://www.econbiz.de/10001567780

The effect of political affiliation on taxpayers' attitudes toward alternative tax systems

MacGowan, John R. - In: The journal of the American Taxation Association : a … 22 (2000) 1, pp. 111-128

Persistent link: https://www.econbiz.de/10001495964

The escalating corporate tax burden in Missouri : a case for using excess revenues to roll back corporate taxes

MacGowan, John R. - In: Journal of state taxation 18 (2000) 3, pp. 23-43

Persistent link: https://www.econbiz.de/10001453786

An analysis of the European Community VAT : implications for US tax policy

MacGowan, John R. - In: Journal of international accounting auditing & taxation 6 (1997) 2, pp. 131-148

Persistent link: https://www.econbiz.de/10001236134

Foreign governments' response to recent U.S. tax legislation affecting foreign-controlled U.S.-based corporations

Billings, B. Anthony - In: Journal of world trade : law, economic policy, public policy 26 (1992) 1, pp. 85-98

Persistent link: https://www.econbiz.de/10015140653

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