Sinning, Mathias; Fels, Katja M. - RWI - Leibniz-Institut für Wirtschaftsforschung - 2019
Tax noncompliance harms both social cohesion and public welfare. In the US alone, tax underpayment averaged $39 billion per year from 2008 to 2010. How can tax authorities collect outstanding payments more efficiently? Novel research by RWI in cooperation with the Australian National University...