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Becoming Legible to the State : The Role of Detection and Enforcement Capacity in Tax Compliance
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Year: 2021 Publisher: Washington, D.C. : The World Bank,

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Abstract

Tax revenue in many low-income countries is inadequate for funding government investment in infrastructure and public services. This paper examines two dimensions of low state capacity that hinder tax collection: the inability to ascertain the tax base (detection capacity) and the inability to enforce unpaid liabilities (enforcement capacity). A randomized experiment with Liberian property owners finds that using identifying information from a newly developed property database to alert property owners that their noncompliance has been detected quadruples the tax payment rate, but only when the notice includes details on the penalties for noncompliance. A second experiment finds a further increase in compliance from signaling greater enforcement probability to delinquent property owners. These results highlight the importance of investments in both detection and enforcement capacity.

Inheritance in Contemporary America : The Social Dimensions of Giving across Generations
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ISBN: 0801887631 1421401681 9780801887635 Year: 2008 Publisher: Baltimore : Johns Hopkins University Press,

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"Inheritance in Contemporary America tackles the complex legal, policy, and emotional issues that surround bequests and inheritances in an era of increasing longevity, broadening ethnicity, and unraveling social safety nets. Through empirical analyses, case studies, interviews, and anecdotes, Jacqueline L. Angel explains the historical nature of familial giving and how it is changing as the nation's demographics shift. She explores the legal, personal, and policy complexities involved in passing wealth down through generations and provides a cross-disciplinary context for exploring the indelible effects that newly unfolding inheritance practices will have on various societal cohorts and the nation in general." "From nuclear and extended families to the state and nongovernmental bodies, Angel's study explores how attitudes toward giving are evolving and confronts in stark terms the legacy that these shifts in attitude will leave. This book will be a vital tool for scholars and practitioners in gerontology, sociology, psychology, anthropology, economics, political science, and public policy."--BOOK JACKET.


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OECD Tax Policy Studies Inheritance Taxation in OECD Countries.
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ISBN: 9264634282 9264470670 9264683291 Year: 2021 Publisher: Paris : OECD Publishing,

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The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and examines the design of inheritance, estate and gift taxes in OECD countries.


Book
Land and building taxes: their effect on economic development, proceedings of a Symposium, Winconsin, 1966
Authors: ---
ISBN: 0299054608 Year: 1969 Publisher: London University of Wisconsin Press


Book
L'imposition du transfert des entreprises familiales par succession ou par donation
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ISBN: 9020005626 Year: 1979 Publisher: Deventer


Book
Onroerend goed, omzetbelasting en overdrachtsbelasting
Authors: ---
ISBN: 9020005618 Year: 1979 Publisher: Deventer : Kluwer,


Book
Wills, administration and taxation law and practice.
Authors: --- ---
ISBN: 9780414045958 Year: 2011 Publisher: London Sweet and Maxwell

International handbook of land and property taxation
Authors: ---
ISBN: 1843766477 Year: 2004 Publisher: Cheltenham : E. Elgar,

Property taxation, land use & public policy: : proceedings of a symposium at the university of Wisconsin-Madison, 1973
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ISBN: 0299069206 9780299069209 Year: 1976 Volume: 8 Publisher: Madison (Wis.): University of Wisconsin press,


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Un registro di beni confiscati : P. Pher. (P. Vindob. inv. G 257+24568+29781)
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ISBN: 9788872287774 8872287774 Year: 2015 Publisher: Bari : Edipuglia,

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