Download or read book The Minnesota Income Tax Compliance Experiment State Tax Results written by Stephen Coleman and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report describes the Minnesota Income Tax Compliance Experiment conducted by the Minnesota Department of Revenue in 1995. The experiment tested alternate strategies to improve voluntary compliance with the state income tax. These strategies included: increased examination and auditing of tax returns with prior notice to taxpayers, enhanced services to taxpayers, information messages in letters sent to taxpayers, and a new M-1 tax form. About 47,000 taxpayers participated in the experiment. They were selected by random chance for the compliance strategies. The primary measures used to evaluate compliance strategies were change in reported income and change in state taxes paid from (tax year) 1993 to 1994. Changes in taxpayer groups subject to a compliance strategy were compared to changes in similar groups of taxpayers who were unaffected by the experiment (control groups).