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Devising Administrative Approaches for Improving Tax Compliance

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  • James Alm

    (Tulane University)

Abstract

How can administrative policies be devised to improve tax compliance? To answer this broad question, I examine three specific questions. First, why do people pay their taxes? Second, that are the impacts of recent technological innovations on tax administration and tax compliance? Third, what are the implications of this research for tax administrations? In the spirit of much of Richard Bird’s work, I examine academic research on these questions that is relevant for both developed and developing countries, focusing on those aspects of research that may be of some use in administrative efforts to improve tax compliance. I conclude with some predictions about future research trends.

Suggested Citation

  • James Alm, 2022. "Devising Administrative Approaches for Improving Tax Compliance," Working Papers 2208, Tulane University, Department of Economics.
    • Handle: RePEc:tul:wpaper:2208
    as

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    File URL: http://repec.tulane.edu/RePEc/pdf/tul2208.pdf
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    References listed on IDEAS

    as
    1. Robert J. Gordon, 2016. "The Rise and Fall of American Growth: The U.S. Standard of Living since the Civil War," Economics Books, Princeton University Press, edition 1, number 10544.
    2. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
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    5. Agnar Sandmo, 2012. "An evasive topic: theorizing about the hidden economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 5-24, February.
    6. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
    7. Axel Ockenfels & Gary E. Bolton, 2000. "ERC: A Theory of Equity, Reciprocity, and Competition," American Economic Review, American Economic Association, vol. 90(1), pages 166-193, March.
    8. Daniel Kahneman & Amos Tversky, 2013. "Prospect Theory: An Analysis of Decision Under Risk," World Scientific Book Chapters, in: Leonard C MacLean & William T Ziemba (ed.), HANDBOOK OF THE FUNDAMENTALS OF FINANCIAL DECISION MAKING Part I, chapter 6, pages 99-127, World Scientific Publishing Co. Pte. Ltd..
    9. Bird, Richard M. & Zolt, Eric M., 2008. "Technology and Taxation in Developing Countries: From Hand to Mouse," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(4), pages 791-821, December.
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    11. James Alm, 2012. "Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 54-77, February.
    12. Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(4), pages 643-663, December.
    13. Bahl, Roy W. & Bird, Richard M., 2008. "Tax Policy in Developing Countries: Looking Back—and Forward," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(2), pages 279-301, June.
    14. Rabin, Matthew, 1993. "Incorporating Fairness into Game Theory and Economics," American Economic Review, American Economic Association, vol. 83(5), pages 1281-1302, December.
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Tax compliance; tax administration; economics-of-crime approach; behavioral economics; technological changes; digitalization.;
    All these keywords.

    JEL classification:

    • C9 - Mathematical and Quantitative Methods - - Design of Experiments
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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