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Tax enforcement and private fi...
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61
Tax Enforcement : Reading Tea Leaves in a Tax Gap Environment
Rettig, Charles P.
-
2011
Limited IRS enforcement resources typically focus on areas of perceived noncompliance, whether by taxpayers or practitioners. Effective client representation requires a detailed knowledge of relevant tax authorities and current IRS enforcement priorities and intiatives, together with a healthy...
Persistent link: https://www.econbiz.de/10013122985
Saved in:
62
Are Household Surveys Like Tax Forms : Evidence from Income Underreporting of the Self Employed
Hurst, Erik
-
2014
There is a large literature showing that the self employed underreport their income to tax authorities. In this paper, we quantify the extent to which the self employed systematically underreport their income to U.S. household surveys. To do so, we use the Engel curve describing the relationship...
Persistent link: https://www.econbiz.de/10013069030
Saved in:
63
Tax Enforcement (De)Centralization : Tax Compliance Versus Competitiveness
van der Geest, Jesse
-
2019
We study tax compliance under decentralized versus centralized tax enforcement. Using a tax administration reform in Canada, we examine which organizational level of tax enforcement leads to higher compliance. Our results show that there is more tax avoidance under centralized tax enforcement....
Persistent link: https://www.econbiz.de/10012889436
Saved in:
64
Improving Bitcoin Tax Compliance
Clark, Jason
-
2019
Bitcoin has captivated much attention and imagination since its emergence in 2009, but not enough when it comes to its tax implications. As a result, there are several areas in need of attention when it comes to the federal tax treatment of virtual currency. The right guidance in these areas...
Persistent link: https://www.econbiz.de/10012892707
Saved in:
65
Consumer-Based Use Tax Enforcement and Taxpayer Compliance
Thimmesch, Adam B.
-
2017
This essay explains how current state government approaches to use-tax enforcement undermine tax morale and taxpayer compliance. This essay further argues that these threats to tax morale and taxpayer compliance will become even more severe as many states are moving toward adopting notice and...
Persistent link: https://www.econbiz.de/10012942136
Saved in:
66
Tax Compliance
Franzoni, Luigi A.
-
2008
Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy
Persistent link: https://www.econbiz.de/10012770299
Saved in:
67
Disclosure of Corporate Tax Reports, Tax Enforcement, and Price Information
Caballé, Jordi
-
2020
This paper analyzes the effects of disclosing corporate tax reports on both financial markets' performance and tax revenue. To this end, we characterize the optimal auditing policy of the tax enforcement agency and the optimal tax reporting strategy of a fi rm. The manager of the fi rm has the...
Persistent link: https://www.econbiz.de/10012856302
Saved in:
68
The Effect of Tax Enforcement on Tax Morale
Filippin, Antonio
-
2014
In this paper we argue that tax enforcement is an additional contextual factor affecting tax morale, one of the most important determinants of tax compliance. By using a unique dataset that merges a representative sample of Italian households with administrative data on tax enforcement, we find...
Persistent link: https://www.econbiz.de/10013057586
Saved in:
69
Optimal Performance Reward, Tax Compliance and Enforcement
Kotsogiannis, Christos
-
2015
This paper incorporates the incentives of tax inspectors into an equilibrium model of tax compliance and enforcement when the taxpayers' true income is private information (adverse selection) and the effort of tax inspectors to verify reported income is unobservable (moral hazard). It...
Persistent link: https://www.econbiz.de/10013027540
Saved in:
70
Rebellion, rascals, and revenue : tax follies and wisdom through the ages
Keen, Michael
;
Slemrod, Joel
-
2021
"A gripping account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British...
Persistent link: https://www.econbiz.de/10012512346
Saved in:
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