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The Ethics of Tax Evasion : A Comparative Study of Germany and the United States

McGee, Robert W.; Nickerson, Inge; Fees, Werner - 2006

a series of surveys taken of various populations in Germany and the United States. Gender and age differences are also …

Persistent link: https://www.econbiz.de/10014055340

Justice for All : The IRS Reimagined

Herzig, David - 2013

The ability of the Internal Revenue Service (IRS) to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued by the Department of Justice (“Justice”) stating that the President and...

Persistent link: https://www.econbiz.de/10013081974

Tax Administrations’ Capacity in Preventing Tax Evasion and Tax Avoidance

Heitmüller, Frederik - 2019

We explore the role of tax administrations in the fight against inequality through data analysis of a survey consisting of 71 questions that we have designed and sent to the tax administrations of all EU Member States. The survey focuses mainly on the capacity concerning the enforcement of tax...

Persistent link: https://www.econbiz.de/10012896844

User-Friendly Taxpaying

Thomas, Kathleen DeLaney - 2017

Technology is revolutionizing our lives. With the touch of a button or a simple voice command, we can instantly order groceries, get directions, or find the nearest sushi restaurant. Sensibly, the private sector has capitalized on these recent innovations to drive up profits. To sell more...

Persistent link: https://www.econbiz.de/10012971050

Valuation as a Challenge for Tax Administration

Lederman, Leandra - 2021

Valuation issues have long posed challenges for the U.S. federal tax system. This is not just because of questions about what technique will most accurately value particular types of property. A key problem for tax administration is that taxpayers have an incentive to claim erroneous,...

Persistent link: https://www.econbiz.de/10013251380

Taxpayer Self-Inspections, Audits, and Optimal Tax Administration : Evidence from China

Cui, Wei - 2021

I document an important tax collection practice that is previously unknown to research on tax administration: mandatory taxpayer self-inspections. The practice emerged spontaneously across China in the 1990s and persists to this day despite having no basis in law. If taxpayers report additional...

Persistent link: https://www.econbiz.de/10013252230

Administrative Decentralization and Tax Compliance : A Transactional Cost Perspective

Cui, Wei - 2015

A common phenomenon in tax administration in developing countries is that tax is collected not according to the rules of law but according to informal agreements between taxpayers and tax collectors. This article offers a novel explanation of this phenomenon in the Chinese context in terms of...

Persistent link: https://www.econbiz.de/10013031530

Enforcement as Substance in Tax Compliance

Lederman, Leandra; Sichelman, Ted M. - 2013

It is well known that the government’s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in...

Persistent link: https://www.econbiz.de/10014158272

Surcharges and Penalties in Tax Law : The Netherlands

Booij, Arnaud - 2015

surcharges in the Netherlands. It gives an overview of taxpayer and third party duties towards the tax authorities, the …

Persistent link: https://www.econbiz.de/10013020122

Attitudes Toward Tax Evasion : A Demographic Study of the Netherlands

McGee, Robert W.; Ross, Adriana - 2014

one, it uses data on the Netherlands taken from the World Values database. Not much work has been done on the Netherlands … tax or public finance system. Thus, the present study expands on the very limited research done on the Netherlands public … variables. A trend analysis is also done to determine whether Netherlands attitudes regarding tax evasion have changed in recent …

Persistent link: https://www.econbiz.de/10014147524

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