The Law School Magazine The New York University School of Law


Fear of Detection

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Question: Why are Americans the most compliant taxpayers in the world? Answer: They are afraid of getting caught.

A Bloomberg writer/artist duo used a 2010 Virginia Law Review article by Joshua Blank LLM ’07 and Daniel Levin as the basis of a cartoon published on Tax Day. The strip, “The American Way to Pay,” cites Blank and Levin’s data that shows a flurry of IRS press releases about audits in the weeks before April 15.

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