At the Uruguay Round, tariff rate quotas (TRQs) were intended to serve two purposes: first, to prevent that tariffication would lead – at least on the short term – to a deterioration of market access and second, to create new, minimum market access. The since then observed fill rates do not...

Der Gesetzgeber laesst im Handelsgesetzbuch (HGB) zahlreiche mathematisch-statistische Stichprobenverfahren zur Inventur zu. Die dort vorgeschriebenen Richtlinien finden auch in anderen Sparten der Wirtschaftsprüfung bei statistischen Hochrechnungen Verwendung. Eigentuemliche Vorstellungen...

The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In this paper we analyze the effect of the tax authorities on the burden of complying with tax regulations. Using survey data of Belgian businesses...

Cesar Virata's tenure as secretary/minister of Finance is the longest held by any head of department in Philippine history. This study reviews his contributions to the evolution and reform of the Philippine tax system which were significant, sustained and consistent. His contributions helped to...

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...

The Philippines has not been immune to the worldwide trend towards the creation of semi-autonomous revenue authorities. To date, three bills are pending at the House of Representatives seeking to establish a semi-autonomous internal revenue administration to replace the Bureau of Internal...

I argue that by hiring former legislators firms can impact the enforcement of rules. I test the argument with data on firm-level taxes and the IRS's enforcement activities. I compile a database of publicly listed firms, which have hired Members of Congress (MCs) in the period 2004-2015. I show...