This paper addresses core challenges that all tax administrations face in dealing with noncompliance-which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is...

To effectively attain the objectives of carbon peaking and carbon neutrality, it is imperative to promptly consider the government's potential to support enterprises in their pursuit of carbon emission reduction, while also considering their individual development trajectory. Countries have...

It is often argued that even if optimal ex-post, settlement dilutes deterrence ex-ante. We analyze the interest for the tax authority of committing, ex-ante, to a settlement strategy. We show that to commit to the use of settlements is ex-ante optimal when the tax authority receives signals that...