The debate over whether tax privacy--a set of statutory rules that prohibits the federal government from publicly releasing any taxpayer's tax return--promotes individual tax compliance is as old as the income tax itself. It dates back to the Civil War and resurfaces often, especially when the government seeks innovative ways to collect tax revenue more effectively.
Joshua D. Blank,
In Defense of Individual Tax Privacy,
Emory L. J.
Available at: https://scholarlycommons.law.emory.edu/elj/vol61/iss2/2