There is considerable interest in measuring tax noncompliance using microeconomic data. One such method estimates income under-reporting by self-employed households by assuming a known, parametric form of the Engel curve and making the further parametric assumption that self-employed households...

In the analysis of tax reform, when equity is traded off against efficiency, the measurement of the latter requires us to know how tax- induced price changes affect quantities supplied and demanded. In this paper, we present various econometric procedures for estimating how taxes affect demand....

In the analysis of tax reform, when equity is traded off against efficiency, the measurement of the latter requires us to know how tax- induced price changes affect quantities supplied and demanded. In this paper, we present various econometric procedures for estimating how taxes affect demand....