The Internal Revenue Service estimates that the “tax gap,” the difference between taxes owed and taxes voluntarily paid, is approaching 100 billion. This article examines seven categories of enforcement instruments for combatting noncompliance. The discussion has two objectives: (1) to...

Two desirable properties of maximum likelihood-based parameter estimates are that the estimates are asymptotically unbiased and asymptotically normally distributed. In this article, the authors test whether the asymptotic properties of maximum likelihood estimation are achieved in sample sizes...