Document Type
Article
Publication Date
2013
Recommended Citation
Leigh Osofsky, Presumptive Collection: An Innovative Proposal for a Notoriously Difficult Problem, JOTWELL (October 25, 2013) (reviewing Kathleen DeLaney Thomas, Presumptive Collection: A Prospect Theory Approach to Increasing Small Business Tax Compliance, 67 Tax L. Rev. _ (forthcoming 2013), available at SSRN), http://tax.jotwell.com/presumptive-collection-an-innovative-proposal-for-a-notoriously-difficult- problem/.