Drs. Scholz and McGraw capitalize on a unique opportunity to undertake a massive study of the impact of changes in the tax law on compliance. From an empirical perspective, this research employs a complex design using several different data collection techniques, including surveys of taxpayers, experiments, and a rich but untapped data base of tax returns from the Internal Revenue Service (IRS). The surveys of taxpayers before and after the introduction of the 1986 Tax Reform Act constitutes a naturalistic experiment of the effects of legal change on citizen behavior. Combining the individual self-reported measures with objective information from IRS records is especially innovation insofar as it permits modelling the interrelationship between perceptions, belief, and behavior. In addition to the surveys, experimental study further probes the impact of different types of information and appeals on taxpayer orientation and action. The analytic approach of these investigators combines elements of self-interest and normative models to produce a comprehensive framework for testing alternative theories of compliance. As such, this work should add substantially to our knowledge of how citizens respond to the tax system and to our theoretical understanding of the interaction of norms and self- interest in shaping compliance. Further, subjective considerations are rarely examined in social control research, although speculation abounds about how they mediate the effects of structural changes in law, punishment, and enforcement. This study provides direct data on reasoning and perceptions that should advance our knowledge of the underlying processes that mediate compliance. Finally, beyond these investigators' own scientific ambitions, the project will yield a data base for other researchers' use.