states' performance and overall decentralization are viewed somewhat differently. With regard to tax administration …

The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly …. The model is extended by looking at how the tax authority deals with the taxpayers. Based on econometric estimates, it is … shown that taxpayers tax morale is raised when the tax officials treat them with respect. In contrast, when tax officials …

This paper highlights the difference between statutory and effective tax rates in the value added tax in China, and … originated, there can be significant differences between effective and statutory rates because of features of tax administration …. The tax is collected at local level, but tax administrators have a centrally directed revenue plan to meet. They in turn …

prescribed by official rules. Deviant declarations are more at risk of tax evasion, yet less likely to be deemed fraudulent by … the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue …

impact of similar tax incentives in the U.S. and U.K. found in recent studies, we document that AD was ineffective in … stimulating Chinese firms' investment. Further, using confidential corporate tax returns from a large province, we find that firms … taxable positions and tax sophistication. Moreover, resources of local tax authorities help improve awareness of the policy …

Tax compliance has been studied in economics by analysing the individual decision of a representative person between … paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The … participation rights are developed, the more important this contract is, and the higher tax morale is. In this paper, empirical …

Several recent studies suggest that equalizing transfers in a federal system may distort the tax policy decisions of … substitution and an income effect of equalizing transfers. Our main hypothesis is that both effects should tend to reduce tax …

The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this … exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic … complements tax audits. …