in Ecuador. We find that when firms are notified by the tax authority about detected revenue discrepancies on previously …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 …

large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are … neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds …

Researchers considering levels and trends in the resources available to the middle class traditionally measure the pre-tax … cash income of either tax units or households. In this paper, we demonstrate that this choice carries significant … implications for assessing income trends. Focusing on tax units rather than households greatly reduces measured growth in middle …

We propose a model consistent with two observations. First, the tax rates adopted by different countries are generally … their growth performance. In our model, the effects of taxation on growth are highly non-linear. Low or moderate tax rates … have a very small impact on long-run growth rates. But as tax rates rise, their negative impact on growth rises …

without commitment. This policy features a state-contingent macroprudential debt tax that is strictly positive at date t if a …

I examine Ronald Coase's criticism of standard regulatory and tax policies to address environmental externalities. I …. Regulation, tax, and Coasean exchange, such as through cap-and-trade regimes, are presented as substitutes, based on the relative … and tax policies, although these costs have received somewhat more attention with cap and trade regimes. Coasean exchange …