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Keen, Michael - 2016

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. At its heart is a summary measure of the impact of administrative interventions—the...

Persistent link: https://www.econbiz.de/10012986699

The Relationship between State and Federal Tax Audits

Alm, James; Erard, Brian; Feinstein, Jonathan S. - 2021

In this paper we present an econometric analysis of state and federal tax audits. We first present results from a survey of state tax administrators. The survey results indicate that most state tax audit programs are small and rely extensively on information provided by the IRS, although some...

Persistent link: https://www.econbiz.de/10013219700

Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes

Kopczuk, Wojciech - 2014

The canonical theory of taxation holds that the incidence of a tax is independent of the side of the market which is …

Persistent link: https://www.econbiz.de/10013063050

Misreporting Trade : Tariff Evasion, Corruption, and Auditing Standards

Kellenberg, Derek K. - 2016

In official international trade statistics, annual commerce between every pair of countries is reported twice: once by the importing country and once by the exporter. These double reports provide an opportunity for audit. In principle, the two reported trade values should differ systematically...

Persistent link: https://www.econbiz.de/10012983673

Outsourcing Tariff Evasion : A New Explanation for Entrepot Trade

Fisman, Raymond - 2010

Traditional explanations for indirect trade through an entrepot have focused on savings in transport costs and on the role of specialized agents in processing and distribution. We provide an alternative perspective based on the possibility that entrepots may facilitate tariff evasion. Using data...

Persistent link: https://www.econbiz.de/10012760465

Economic Analysis of Public Law Enforcement and Criminal Law

Shavell, Steven - 2022

enforcement are discussed in the chapters that follow. In chapter 20, the basic theory of public enforcement employing monetary … sanctions is discussed; in chapter 21, the basic theory of enforcement using nonmonetary sanctions is examined; and in chapter … 22, extensions to the basic theory are considered. Then, in chapter 23, functions of sanctions apart from deterrence …

Persistent link: https://www.econbiz.de/10014084960

Tax Compliance and Enforcement

Slemrod, Joel - 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

Norms, Enforcement, and Tax Evasion

Besley, Timothy - 2019

This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and is the source of the dynamics that we study. Our empirical analysis exploits the adoption in...

Persistent link: https://www.econbiz.de/10012891789

Economic Analysis of the General Structure of the Law

Shavell, Steven - 2021

This paper contains a chapter on the general structure of the law from a forthcoming book, Foundations of Economic Analysis of Law (Harvard University Press, 2003). In this chapter, I consider basic features of the legal system, including whether the law directly constrains behavior or channels...

Persistent link: https://www.econbiz.de/10013220934

Optimal Law Enforcement with Self-Reporting of Behavior

Kaplow, Louis; Shavell, Steven - 2021

Self-reporting -- the reporting by parties of their own behavior to an enforcement authority -- is a commonly observed aspect of law enforcement, as in the context of environmental and safety regulation. We add self-reporting to the model of the control of harmful externalities through...

Persistent link: https://www.econbiz.de/10013223855