Tax Administration: Few State and Local Governments Publicly Disclose Delinquent211 Taxpayers

摘要

This report provides the information about state and local public disclosure211u001eprograms. The objectives are to determine (1) which state and local governments 211u001eare operating programs to publicly disclose the name of taxpayers that are 211u001edelinquent in paying the income taxes they owe or do not file income returns, (2) 211u001ethe differences, if any, among these programs, and (3) state and local revenue 211u001eoffice officials' views on whether their disclosure programs are improving 211u001ecompliance.