GAO Reports  
GGD-99-165 August 24, 1999

Tax Administration: Few State & Local Governments
Publicly Disclose Delinquent Taxpayers

Congress is studying whether greater taxpayer compliance might be achieved by publicly reporting individuals who have failed to file their federal tax returns. This report provides information on state and local public disclosure programs. GAO determines (1) which state and local governments are running programs to publicly disclose the names of taxpayers who are delinquent in paying the income taxes that they owe or do not file income tax returns, (2) the differences among these programs, and (3) state and local revenue officials' views on whether their disclosure programs are improving compliance.

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