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The Tax Man Cometh: Constitutional Principles for Tax Enforcement

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  • Daniel Sutter
  • Lee Coppock

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  • Daniel Sutter & Lee Coppock, 2003. "The Tax Man Cometh: Constitutional Principles for Tax Enforcement," Constitutional Political Economy, Springer, vol. 14(2), pages 107-118, June.
    • Handle: RePEc:kap:copoec:v:14:y:2003:i:2:p:107-118
    DOI: 10.1023/A:1023691505445
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    References listed on IDEAS

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    2. Blumenthal, Marsha & Slemrod, Joel, 1992. "The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(2), pages 185-202, June.
    3. Hettich, Walter & Winer, Stanley, 1984. "A positive model of tax structure," Journal of Public Economics, Elsevier, vol. 24(1), pages 67-87, June.
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    5. John Ashworth & Bruno Heyndels, 2000. "Politicians' Opinions on Tax Reform," Public Choice, Springer, vol. 103(1), pages 117-138, April.
    6. Hunter, William J. & Nelson, Michael A., 1996. "An IRS Production Function," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 105-115, March.
    7. Marilyn Young & Michael Reksulak & William F. Shughart, 2001. "The Political Economy of the IRS," Economics and Politics, Wiley Blackwell, vol. 13(2), pages 201-220, July.
    8. Hettich, Walter & Winer, Stanley L, 1988. "Economic and Political Foundations of Tax Structure," American Economic Review, American Economic Association, vol. 78(4), pages 701-712, September.
    9. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922, October.
    10. Weingast, Barry R & Moran, Mark J, 1983. "Bureaucratic Discretion or Congressional Control? Regulatory Policymaking by the Federal Trade Commission," Journal of Political Economy, University of Chicago Press, vol. 91(5), pages 765-800, October.
    11. Hettich,Walter & Winer,Stanley L., 2005. "Democratic Choice and Taxation," Cambridge Books, Cambridge University Press, number 9780521021807, October.
    12. Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-373, August.
    13. Pyle, D J, 1991. "The Economics of Taxpayer Compliance," Journal of Economic Surveys, Wiley Blackwell, vol. 5(2), pages 163-198.
    14. Ashworth, John & Heyndels, Bruno, 2000. "Politicians' Opinions on Tax Reform," Public Choice, Springer, vol. 103(1-2), pages 117-138, April.
    15. Joel Slemrod & Nikki Sorum, 1984. "The Compliance Cost of the U.S. Individual Income Tax System," NBER Working Papers 1401, National Bureau of Economic Research, Inc.
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    19. Frey, Bruno S, 1997. "A Constitution for Knaves Crowds Out Civic Virtues," Economic Journal, Royal Economic Society, vol. 107(443), pages 1043-1053, July.
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