The traditional "enforcement" paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies in recent years is the recognition that...

The United States has more automobiles per capita than any other country in the industrial world, and taxpayers use those automobiles for business and nonbusiness purposes. The former classification affords favorable individual income tax treatment, while the latter does not. However, to secure...

Individuals with income not reported to the tax authority by a third party (e.g., the self-employed, those earning tips) may be less likely to be detected evading taxes relative to the case in which their income is subject to third-party reporting. However, their compliance responses—to...

This paper examines citizens? attitudes toward paying taxes ? what is sometimes termed their ?tax morale?, or the intrinsic motivation to pay taxes ? focusing on the experience of individuals in the Russian Federation. A unique aspect of our analysis is our ability to study tax morale before...

The Government of Colombia imposes a variety of taxes that must be paid by individual wage earners, called in their entirety "social protection contributions". Since 2007 individual payments have been collected using an on-line mechanism. In order to improve compliance, the Government used a...

This paper examines citizens' attitudes toward paying taxes - what is sometimes termed their "tax morale", or the intrinsic motivation to pay taxes - focusing on the experience of individuals in the Russian Federation. A unique aspect of our analysis is our ability to study tax morale before...