, relatively less understood. One of the most important determinants of informality is the tax enforcement quality of a country … quantitative importance of the effects of incomplete tax enforcement on aggregate output and productivity. I use a dynamic general …

A robust prediction from the tax evasion literature is that optimal auditing induces a regressive bias in e¤ective tax … regressive bias prediction but only when controlling for the tax agency�s use of third-party information in predicting true …

enforcement on tax reporting behavior, using a panel dataset of financial statements for 85% of Spanish firms in the period 1999 …In modern tax systems, firms remit the majority of tax revenues raised by the government, which gives them … analyze how firms respond to different tax enforcement regimes. The Spanish Large Taxpayers’ Unit (LTU) monitors and enforces …

is in economy. Regarding some taxes, the taxable matter can be mistaken for the tax basis, while, regarding other taxes …

information (e.g., from self-reporting) and (ii) the number of inspectees is large. It proposes an audit rule called bounded …

others' tax returns. A bounded rule recently proposed and analyzed in the literature chooses a sample from the population of …

statements and risk management. The development gap concept is described and introduces a simplified entry and reporting example …