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Externalities in International Tax Enforcement : Theory and Evidence

Tørsløv, Thomas; Wier, Ludvig; Zucman, Gabriel - 2022

We show that the fiscal authorities of high-tax countries can lack the incentives to combat profit shifting to tax havens. Instead, they have incentives to focus their enforcement efforts on relocating profits booked by multinationals in other high-tax countries, crowding out the enforcement on...

Persistent link: https://www.econbiz.de/10013309809

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

been analyzed in terms of the equity and efficiency concerns that animate more familiar assessments of income tax policy …

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

Market Provision of Public Goods : The Case of Broadcasting

Anderson, Simon P.; Coate, Stephen - 2021

This paper studies the market provision of a specific type of public good: radio and television broadcasts. Its main focus is to explore the ability of the market to provide broadcasting efficiently in a world in which broadcasters earn revenues by selling time to advertisers and advertisements...

Persistent link: https://www.econbiz.de/10013219689

Efficient Local Government Service Provision : the Role of Privatization and Public Sector Unions

Jerch, Rhiannon - 2016

among top 20 largest cities by population. We estimate the cost savings from privatization and explore the political economy … of why privatization rates are lower in high cost unionized areas. Our analysis finds that the full privatizaton could … result in cost savings of $5.7 billion in 2011 and that the gain in economic efficiency from more closely aligning bus fares …

Persistent link: https://www.econbiz.de/10012996392

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....

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

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

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