Uses discrete-time hazard function estimation methods to examine the factors that affect the probability that a state will enact a lottery, where the probability is assumed to depend upon on economic, fiscal, demographic, and political factors.

Uses data from laboratory experiments to estimate individual responses to tax, penalty, and audit rate changes, as well as to changes in government expenditures. The empirical results confirm some (although not all) theoretical predictions, and compare qualititatively with other empirical work

Uses experimental methods to analyze the long run impact of an amnesty. Explains post-amnesy compliance is higher when an amnesty is accompanied by increased enforcement efforts than when enforcement increases without an amnesty.

Examines the issues surrounding extension of sales taxes to services. Examines some of the problems that would face a reform effort: Nexus, the treatment of financial services, and an insufficiency of revenue.

This paper analyzes the choice by Canadian consumers whether to cross the border into the U.S. to shop. To do so a model is built in which consumers value two consumption goods (goods that can and cannot be smuggled), leisure, and government services (provided through commodity taxes). The...

Strategies for reducing tax evasion include stricter enforcement, but taxpayer responses to increased enforcement are difficult to measure with field data. We use experimental methods to examine individual compliance responses to advance information on audit probability and productivity. Our...

This paper examines the process by which firms are selected for a sales tax audit and the determinants of subsequent firm compliance behavior, focusing upon the Gross Receipts Tax in New Mexico. A two–stage selection model is used to estimate the State’s audit selection rule and, conditional...