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<classification authority="sudocs">GA 1.13:GGD-99-165</classification>
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 <subject>Tax evasion</subject>
 <subject>Taxpayers</subject>
 <subject>Income taxes</subject>
 <subject>Delinquent taxes</subject>
 <subject>Tax nonpayment</subject>
 <subject>State governments</subject>
 <subject>Local governments</subject>
 <subject>Tax information confidentiality</subject>
 <subject>State programs</subject>
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 <title>Tax Administration: Few State and Local Governments</title>
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<abstract>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&apos; views on whether
their disclosure programs are improving compliance.</abstract>
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 <topic>Tax evasion</topic>
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 <topic>Income taxes</topic>
 <topic>Delinquent taxes</topic>
 <topic>Tax nonpayment</topic>
 <topic>State governments</topic>
 <topic>Local governments</topic>
 <topic>Tax information confidentiality</topic>
 <topic>State programs</topic>
 <topic>Connecticut</topic>
 <topic>Illinois</topic>
 <topic>Montana</topic>
 <topic>New Jersey</topic>
 <topic>District of Columbia</topic>
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