This paper addresses the optimal degree of law enforcement regarding tax evasion. It derives the conditions that … characterize the optimal size of a tax collection agency, and then provides a simple interpretation of the conditions in terms of … a policy based on a naive cost-benefit analysis of the tax collection agency could result in a substantial …

in tax administration and tax rates can nevertheless raise substantial additional revenue - and if so, which approach is … affected firms. First, we show that increasing tax administration intensity by moving the top firms in each region into "Medium …-Sized Taxpayer Offices," with much higher staff-to-taxpayer ratios, more than doubled tax revenue from affected firms over six years …

Kong SAR, we find that the indirect export rate rises with the Chinese tariff rate, even though there is no legal tax …

Critics of Governor Michael Dukakis have suggested that this year?s $400 million overestimate of tax revenues in …

Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. For … most executors, this created a tradeoff between a current estate tax payment and a future capital gains tax liability for … assets, outstanding debts, whether the decedent resided in a state with an estate tax, and the basis of assets held at the …

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can … be closely integrated with established frameworks for thinking about optimal tax policy. At its heart is a summary … measure of the impact of administrative interventions--the "enforcement elasticity of tax revenue"--that is a sufficient …

The canonical theory of taxation holds that the incidence of a tax is independent of the side of the market which is … responsible for remitting the tax to the government. However, this prediction does not survive in certain circumstances, for … diesel fuel taxes how the incidence of a quantity tax depends on the point of tax collection, where the level of the supply …

effectiveness. This paper investigates whether a low-capacity state can increase its tax revenue by optimally assigning its tax … collectors. We study the two-stage random assignment of property tax collectors into teams and to neighborhoods in a large … with other high-ability collectors. According to our estimates, implementing the optimal assignment would increase tax …