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Year: 1995 Publisher: Cambridge, Mass. National Bureau of Economic Research
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Year: 1998 Publisher: Cambridge, Mass. National Bureau of Economic Research
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Year: 1998 Publisher: Cambridge, Mass. National Bureau of Economic Research
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Year: 2009 Publisher: Munich CESifo
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Year: 2018 Publisher: Cambridge, Mass. National Bureau of Economic Research
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This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It first discusses what methodologies and data have facilitated these contributions, and then presents critical summaries of what has been learned. It discusses a promising new development, the analysis of randomized controlled trials mostly delivered via letters from the tax authority, and then reviews recent research using various methods about the impact of the principal enforcement tax policy instruments: audits, information reporting, and remittance regimes. I also explore several understudied issues worthy of more research attention. The paper closes by outlining a normative framework based on the behavioral response elasticities now being credibly estimated that allows one to assess whether a given enforcement intervention is worth doing.
Digital
Year: 2002 Publisher: Cambridge, Mass. NBER
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Year: 2004 Publisher: Cambridge, Mass. NBER
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Year: 1998 Publisher: Cambridge, Mass. National Bureau of Economic Research
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Year: 2000 Publisher: Cambridge, Mass. National Bureau of Economic Research
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Year: 2012 Publisher: Cambridge, Mass. National Bureau of Economic Research
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Several recent analyses have suggested that the revenue-maximizing corporate tax rate resides in the low-30's. We challenge this result by re-examining this relationship using a new compilation of changes in corporate tax base definitions for OECD countries between 1980 and 2004. By considering tax base changes in addition to tax rate changes, we can address the estimation bias that applies to tax rates absent their consideration. We find that the relationship between corporate tax rates and corporate tax revenues is tenuous. The large behavioral response to corporate tax rates implied in the literature does not obtain when accounting for persistent differences in tax policy and business environments across countries.
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