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Wayfair : A Step Towards the Destination, But Sales Tax Competition Remains
Bruce, Donald J.; Fox, William F.; Shute, Alannah M. - National Bureau of Economic Research - 2023
The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border...
Persistent link: https://www.econbiz.de/10014247994
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Refining Public Policies with Machine Learning : The Case of Tax Auditing
Battaglini, Marco; Guiso, Luigi; Lacava, Chiara; … - National Bureau of Economic Research - 2022
We study the extent to which ML techniques can be used to improve tax auditing efficiency using administrative data, without the need of randomized audits. Using Italy's population data on sole proprietorship tax returns, audits and their outcome, we develop a new approach to address the so...
Persistent link: https://www.econbiz.de/10013477269
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Carbon Taxes : Many Strengths but Key Weaknesses
Gordon, Roger H. - National Bureau of Economic Research - 2023
There is a consensus among economists that a carbon tax is the best approach for addressing the effects of CO2 emissions on the global climate. However, past international agreements on climate change instead specify caps on emissions (a quantity target) for each country. This paper explores...
Persistent link: https://www.econbiz.de/10014421179
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Taxing Capital in a Globalized World : The Effects of Automatic Information Exchange
Boas, Hjalte Fejerskov; Johannesen, Niels; Kreiner, … - National Bureau of Economic Research - 2024
of offshore bank secrecy that prevailed before. We study its effects on tax compliance by analyzing the universe of … large compliance effects along all these margins, with the largest response coming from repatriation of wealth. Overall we … the power of international cooperation to improve tax compliance: tax evasion is not a law of nature in a globalized world …
Persistent link: https://www.econbiz.de/10014635677
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Foreign Account Tax Compliance Act
Johannesen, Niels; Reck, Daniel; Risch, Max; Slemrod, Joel - National Bureau of Economic Research - 2023
Account Tax Compliance Act (FATCA), to produce new evidence on the foreign financial wealth of U.S. households. We find that U … through a partnership. We discuss the likely implications of these findings for the overall impact of FATCA on tax compliance …
Persistent link: https://www.econbiz.de/10014247977
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The Race Between Tax Enforcement and Tax Planning : Evidence From a Natural Experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - National Bureau of Economic Research - 2022
Profit shifting by multinational corporations is thought to reduce tax revenue around the world. We analyze the introduction of standard regulations aimed at limiting profit shifting. Using administrative tax and customs data from Chile in difference-in-differences event-study designs, we find...
Persistent link: https://www.econbiz.de/10013334333
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Tax Knowledge and Tax Manipulation : A Unifying Model
Craig, Ashley C.; Slemrod, Joel - National Bureau of Economic Research - 2022
We provide a unified analysis of taxation and taxpayer education when individuals have an incomplete understanding of a complex tax system. The analysis is independent of whether income is earned legitimately, or by avoiding or evading taxes. In this sense, learning about tax minimization...
Persistent link: https://www.econbiz.de/10013334370
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Using Divide-and-Conquer to Improve Tax Collection : Evidence from the Field
Del Carpio, Lucía; Kapon, Samuel; Chassang, Sylvain - National Bureau of Economic Research - 2022
In the context of collecting property taxes from 13432 households in a district of Lima (Peru), we investigate whether prioritized enforcement can improve the effective use of limited enforcement capacity. We randomly assign households to two treatment arms: one replicating the city's usual...
Persistent link: https://www.econbiz.de/10013334436
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Ghosting the Tax Authority : Fake Firms and Tax Fraud
Carrillo, Paul E.; Donaldson, Dave; Pomeranz, Dina; … - National Bureau of Economic Research - 2022
An important but poorly understood form of firm tax evasion arises from the use of "ghost firms"--fake firms that issue fraudulent receipts so that their clients can claim false deductions. We provide a unique window into this global phenomenon using transaction-level tax data from Ecuador....
Persistent link: https://www.econbiz.de/10013334459
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Tax Design, Information, and Elasticities : Evidence From the French Wealth Tax
Garbinti, Bertrand; Goupille-Lebret, Jonathan; Muñoz, … - National Bureau of Economic Research - 2023
We study a French wealth tax reform that starkly reduced the information some taxpayers must report to the tax authority. Using a new dynamic bunching approach we estimate the average response to the reform, the share of compliers, and the local average treatment effect. The annual wealth growth...
Persistent link: https://www.econbiz.de/10014322721