How can administrative policies be devised to improve tax compliance? To answer this broad question, the author examines three specific questions. First, why do people pay their taxes? Second, what impacts have recent technological innovations had on tax administration and tax compliance? Third,...

pt. I. Introduction to the volume -- pt. II. A review and critique of the existing literature -- pt. III. Expanding the standard theory of compliance -- pt. IV. Empirical evidence on financial incentives -- pt. V. Empirical evidence on governance -- pt. VI. Case studies.

This paper discusses current developments in tax compliance research, with a focus on three aspects. First, we summarize empirical evidence on the traditional deterrence or enforcement approach, suggesting that tax audits and fines for noncompliance are critical in taxpayers' compliance...

Tax compliance in the United States historically hovers in the 80 percent range, costing the nation approximately half a trillion dollars annually in uncollected tax revenue. To foster greater tax compliance, the Internal Revenue Service (IRS) should employ whatever tools are at its disposal....

The effect of taxes on divorce has not been considered in previous empirical work on divorce. In this paper we examine the impact of the individual income tax on the likelihood of divorce. Using data from the Panel Study on Income Dynamics, we estimate a discrete-time hazard model of the...

The effect of taxes on divorce has not been considered in previous empirical work on divorce. In this paper we examine the impact of the individual income tax on the likelihood of divorce. Using data from the Panel Study on Income Dynamics, we estimate a discrete-time hazard model of the...

How does the presence of corruption affect the optimal mix between consumption and income taxation? In this paper we examine this issue using a simple neoclassical growth model, with a self-seeking and corrupt public sector. We find that the optimal tax mix in a corrupt economy is one that...