Tax evasion, by its very nature, is difficult to observe. In this paper, we present a case study of tax evasion in … reports as exports to China. We can match up this evasion gap' with the tariff (and VAT tax) schedule at the product level …. The result is striking: using the data in 1998, we find that on average, a 1 percent increase in the tax rate results in a …

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 …

To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income tax expenses to … date. We use publicly available financial statement information to estimate firm-level effective tax rates (ETRs) for 10 … falling worldwide, the ordinal rank from high-tax countries to low-tax countries changed little. Japanese firms always faced …

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 limits. We instrument for tax escrow using bank holding companies … area. We find that a one standard deviation increase in tax escrow produces about a one standard deviation decrease in …

Several recent analyses have suggested that the revenue-maximizing corporate tax rate resides in the low-30's. We … challenge this result by re-examining this relationship using a new compilation of changes in corporate tax base definitions for … OECD countries between 1980 and 2004. By considering tax base changes in addition to tax rate changes, we can address the …

The 1993 tax legislation raised marginal tax rates to 36 percent from 31 percent on taxable incomes between $140 … by adjusted gross income class to analyze how the 1993 tax rate increases affected taxable income, tax revenue, and … reported 7.8 percent more taxable income in 1993 than they did if their tax rates had not increased. Because of the high …

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

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 … fundamental restructuring of the tax system. But evaluation of such changes is difficult because the underlying problems have not …

on transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity … taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration … and enforcement, and tax equity …