This article uses information on the actual conditions in all states over the extended period 1978 to 1990 to estimate the probability of tax and expenditure limitation (TEL) passage in state elections. This probability is a function of economic, fiscal, demographic, and political factors in the...

Does government concealment of its audit policies increase or decrease taxpayer compliance? This article analyzes the impact of uncertainty about government audit policies on compliance using a game-theoretic model. The taxpayer is assumed to possess private information about his or her income,...

This article examines the optimal structure of intergovernmental grants, using a model that extends the theories of optimal taxation and production to a federal system. The theoretical model assumes a two-tiered system of state and federal governments, with the federal government choosing grants...

A new perspective on financial repression has recently been developed that stresses the public finance aspects of this policy. In this view, financial repression is seen as an implicit tax that generates "benefits" for government in the form of substantial amounts of government revenues,...

This article examines some unexplored and unresolved issues surrounding the Abstract impact of tax amnesties on tax revenues. The results indicate that amnesties can have a positive impact on compliance and tax collections, if the amnesty makes individuals see that paying taxes is the norm and...

Does government concealment of its audit policies increase or decrease taxpayer compliance? This article analyzes the impact of uncertainty about government audit policies on compliance using a game-theoretic model. The taxpayer is assumed to possess private information about his or her income,...

In the late 1990s, China enacted a rural tax reform known as the "Tax-for-Fee Reform" (TFR), largely driven by a desire to address farmers' complaints about what they perceived as a heavy and regressive tax burden. This study examines the impact of the TFR on inequality in rural villages in...

In the late 1990s, China enacted a rural tax reform known as the "Tax-for-Fee Reform" (TFR), largely driven by a desire to address farmers' complaints about their perception of a heavy and regressive tax burden. This paper examines the impact of the TFR on inequality in rural villages in China....

Discusses new empirical evidence on the role if income tax incentives in marital decisions and finds that over time studies show that taxes have a significant effect on the aggregate marriage rate. Finds that the marriage tax has an effect on marriages, timing of marriages, and divorce.