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Are Household Surveys Like Tax Forms : Evidence from Income Underreporting of the Self Employed

Hurst, Erik - 2014

There is a large literature showing that the self employed underreport their income to tax authorities. In this paper, we quantify the extent to which the self employed systematically underreport their income to U.S. household surveys. To do so, we use the Engel curve describing the relationship...

Persistent link: https://www.econbiz.de/10013069030

The Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation

Desai, Mihir A. - 2002

This paper examines the evolution of the corporate profit base and the relationship between book income and tax income for U.S. corporations over last two decades. The paper demonstrates that this relationship has broken down over the 1990s and has broken down in a manner that is consistent with...

Persistent link: https://www.econbiz.de/10012787259

Dodging the Taxman : Firm Misreporting and Limits to Tax Enforcement

Carrillo, Paul E. - 2014

Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth of state capacity. However,...

Persistent link: https://www.econbiz.de/10013044977

Inflation, Tariffs and Tax Enforcement Costs

Aizenman, Joshua - 2021

This paper derives the dependency of optimal tariff and inflation tax on tax collection and enforcement costs. The analysis is done for a small, open economy. The existence of such costs can justify tariff and inflation tax policies as optimal revenue-raising devices. This paper suggests that...

Persistent link: https://www.econbiz.de/10013213452

Tax Compliance and Enforcement

Slemrod, Joel B. - 2018

This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It first discusses what methodologies and data have facilitated these contributions, and then presents critical...

Persistent link: https://www.econbiz.de/10012914731

Randomness in Tax Enforcement

Scotchmer, Suzanne; Slemrod, Joel B. - 2021

For most parameter values, increased randomness about how much taxable income an auditor would assess leads to higher reported income and more revenue, When reducing randomness is costly, optimality requires some randomness in assessed taxable Income. Even if reducing randomness g costless,...

Persistent link: https://www.econbiz.de/10013228039

How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax

Kaplow, Louis - 2021

Much criticism of the income tax involves administration: the enormous complexity of the system is responsible for large compliance costs, public and private, and the tax gap is large despite substantial resources devoted to enforcement. The desire for simplification and improved compliance...

Persistent link: https://www.econbiz.de/10013237016

Regulation Versus Taxation

Alesina, Alberto F. - 2010

We study which policy tool and at what level a majority chooses in order to reduce activities with negative externalities. We consider three instruments: a rule, that sets an upper limit to the activity which produces the negative externality, a quota that forces a proportional reduction of the...

Persistent link: https://www.econbiz.de/10013137596

International Taxation and Cross-Border Banking

Huizinga, Harry - 2012

This paper examines empirically how international taxation affects the volume and pricing of cross-border banking … activities for a sample of banks in 38 countries over the 1998-2008 period. International double taxation of foreign-source bank … income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest …

Persistent link: https://www.econbiz.de/10013098239

The Hated Property Tax : Salience, Tax Rates, and Tax Revolts

Cabral, Marika - 2012

Because of the obtrusive manner in which they are normally paid, property taxes are likely the most salient taxes in the U.S. However, they are much less salient to homeowners with tax escrow. Exploiting geographical variation in tax escrow, we test how salience affects property tax rates and...

Persistent link: https://www.econbiz.de/10013098472

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