Project Director

Sompayrac, Joanie

Department Examiner

Haun, Amie

Department

Dept. of Accounting

Publisher

University of Tennessee at Chattanooga

Place of Publication

Chattanooga (Tenn.)

Abstract

Social engineering in the tax code has been evident from the beginning of the U.S. tax history. Today, it is as much as ever a part of the fabric of the tax codification, but there is very little research that investigates 1) how social engineering plays a role in the creation of new tax law, and 2) whether tax law is effective in altering taxpayer behavior. This paper streamlines the history of social engineering in the most popular revenue-reducing measures and analyzes how they've affected the U.S. taxpayer, with notes on future policy implications.

Acknowledgments

I'd like to thank my thesis director, Dr. Joanie Sompayrac, for the time and effort she put into editing, debating, and proofreading my thesis and all its accompanying documents, as well as for the hours of meetings spent discussing all things tax. I'd also like to thank Professor Amie Haun for her efforts in examining my thesis, her many edits, and her insightful comments regarding the topics covered herein. Thanks should also be extended to the DHON committee for approving my rather lofty thesis proposal, and also to the Honors College faculty for answering all questions and concerns in a timely and patient manner.

Degree

B. S.; An honors thesis submitted to the faculty of the University of Tennessee at Chattanooga in partial fulfillment of the requirements of the degree of Bachelor of Science.

Date

5-2017

Subject

Self-determination, National; Income tax -- United States

Location

United States -- Economic conditions -- 21st century

Keyword

Accounting; Tax; Cognitive theory; Social engineering; Policy

Discipline

Accounting

Document Type

Theses

Extent

38 leaves

Language

English

Rights

Under copyright.

License

http://creativecommons.org/licenses/by-nc-nd/3.0/

Date Available

4-17-2017

Included in

Accounting Commons

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