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Optimal Tax Administration

Citations

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Cited by:

  1. Nguyen, Trang Thi Thuy & Pham, Binh Thai & Prior, Diego & van Hemmen, Stefan, 2022. "Performance of tax simplification around the world: A panel frontier analysis," Socio-Economic Planning Sciences, Elsevier, vol. 80(C).
  2. James Alm, 2018. "What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait," Working Papers 1804, Tulane University, Department of Economics.
  3. Florian Scheuer & Joel Slemrod, 2020. "Taxation and the Superrich," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 189-211, August.
  4. Matthias Kasper & James Alm, 2022. "Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 87-111.
  5. Jan-Emmanuel De Neve & Clément Imbert & Johannes Spinnewijn & Teodora Tsankova & Maarten Luts, 2021. "How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium," Journal of Political Economy, University of Chicago Press, vol. 129(5), pages 1425-1463.
  6. Harju, Jarkko & Kotakorpi, Kaisa & Matikka, Tuomas & Nivala, Annika, 2024. "How Do Firms Respond to Risk-based Tax Audits?," Working Papers 165, VATT Institute for Economic Research.
  7. Nguyen, Trang T.T. & Prior, Diego & Van Hemmen, Stefan, 2020. "Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study," Economic Analysis and Policy, Elsevier, vol. 66(C), pages 137-153.
  8. Spencer Bastani & Tomer Blumkin & Luca Micheletto, 2021. "Optimal Redistribution in the Presence of Signaling," CESifo Working Paper Series 9210, CESifo.
  9. Augustin Bergeron & Gabriel Tourek & Jonathan L. Weigel, 2024. "The State Capacity Ceiling on Tax Rates: Evidence From Randomized Tax Abatements in the DRC," Econometrica, Econometric Society, vol. 92(4), pages 1163-1193, July.
  10. Era Dabla-Norris & Florian Misch & Duncan Cleary & Munawer Khwaja, 2020. "The quality of tax administration and firm performance: evidence from developing countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 514-551, June.
  11. Jan-Emmanuel De Neve & Clément Imbert & Johannes Spinnewijn & Teodora Tsankova & Maarten Luts, 2021. "How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium," Journal of Political Economy, University of Chicago Press, vol. 129(5), pages 1425-1463.
  12. Garbinti, Bertrand & Goupille-Lebret, Jonathan & Munoz, Mathilde & Stantcheva, Stefanie & Zucman, Gabriel, 2023. "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," CEPR Discussion Papers 18206, C.E.P.R. Discussion Papers.
  13. Gil S. Epstein & Ira N. Gang, 2019. "Inequality, good governance, and endemic corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 999-1017, October.
  14. Pietro Battiston & Simona Gamba & Alessandro Santoro, 2020. "Optimizing Tax Administration Policies with Machine Learning," Working Papers 436, University of Milano-Bicocca, Department of Economics, revised Mar 2020.
  15. Boning, William C. & Guyton, John & Hodge, Ronald & Slemrod, Joel, 2020. "Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms," Journal of Public Economics, Elsevier, vol. 190(C).
  16. Garriga, Pablo & Tortarolo, Dario, 2024. "Firms as tax collectors," Journal of Public Economics, Elsevier, vol. 233(C).
  17. Marcelo Arbex & Enlinson Mattos, 2020. "Tax Preferences and Optimal Income Taxation," Working Papers 2006, University of Windsor, Department of Economics.
  18. Tony Addison & Miguel Niño†Zarazúa & Jukka Pirttilä, 2018. "Fiscal Policy, State Building and Economic Development," Journal of International Development, John Wiley & Sons, Ltd., vol. 30(2), pages 161-172, March.
  19. Christiansen, Tobias Gabel, 2024. "Dynamic effects of tax audits and the role of intentions," Journal of Public Economics, Elsevier, vol. 234(C).
  20. Kasper, Matthias & Alm, James, 2022. "Audits, audit effectiveness, and post-audit tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 195(C), pages 87-102.
  21. Knut Løyland & Oddbjørn Raaum & Gaute Torsvik & Arnstein Øvrum, 2019. "Compliance effects of risk-based tax audits," CESifo Working Paper Series 7616, CESifo.
  22. Bussy, Adrien, 2023. "Corporate tax evasion: Evidence from international trade," European Economic Review, Elsevier, vol. 159(C).
  23. Knut Løyland & Oddbjørn Raaum & Gaute Torsvik & Arnstein Øvrum, 2024. "Evaluating compliance gains of expanding tax enforcement," Economica, London School of Economics and Political Science, vol. 91(361), pages 142-162, January.
  24. Nazila Alinaghi & John Creedy & Norman Gemmell, 2023. "Do couples bunch more? Evidence from partnered and single taxpayers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1137-1184, August.
  25. Daniel Hungerman, 2023. "Tax evasion, efficiency, and bunching in the presence of enforcement notches," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 43-68, February.
  26. Sebastián Castillo, 2024. "Tax policy design in a hierarchical model with occupational decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1295-1341, October.
  27. Rema Hanna & Benjamin A. Olken, 2019. "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," CID Working Papers 361, Center for International Development at Harvard University.
  28. Dzhumashev, Ratbek & Levaggi, Rosella & Menoncin, Francesco, 2023. "Optimal tax enforcement with productive public inputs," Economic Modelling, Elsevier, vol. 126(C).
  29. James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.
  30. Muhammad Atif & Dr. Naila Nazir, 2023. "Impact of Fiscal Decentralization on Services Tax Collection in Khyber Pakhtunkhwa," Journal of Policy Research (JPR), Research Foundation for Humanity (RFH), vol. 9(2), pages 701-708.
  31. Hrushikesh Mallick, 2021. "Do governance quality and ICT infrastructure influence the tax revenue mobilisation? An empirical analysis for India," Economic Change and Restructuring, Springer, vol. 54(2), pages 371-415, May.
  32. Mohammed Mardan, 2019. "Tax Systems and Development," CESifo Working Paper Series 7940, CESifo.
  33. Langenmayr Dominika & Mittermaier Ferdinand, 2021. "Nachhaltiges Wirtschaften, nachhaltig finanziert: Herausforderungen für die Politik in den 2020er Jahren," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 22(3), pages 176-190, September.
  34. Jean Hindriks & Yukihiro Nishimura, 2021. "Taxing multinationals: The scope for enforcement cooperation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(3), pages 487-509, June.
  35. John Guyton & Patrick Langetieg & Daniel Reck & Max Risch & Gabriel Zucman, 2021. "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," NBER Working Papers 28542, National Bureau of Economic Research, Inc.
  36. Joel Slemrod, 2024. "What taxpayers, governments and tax economists do – and what they should do," Fiscal Studies, John Wiley & Sons, vol. 45(1), pages 7-19, March.
  37. Hebous, Shafik & Jia, Zhiyang & Løyland, Knut & Thoresen, Thor O. & Øvrum, Arnstein, 2023. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 305-326.
  38. Sugata Marjit & Suryaprakash Mishra & Sandip Mitra, 2019. "Sham Litigation, Delayed Tax Payment and Evasion: The Role of Informal Credit Market," CESifo Working Paper Series 8034, CESifo.
  39. Bohne, Albrecht & Nimczik, Jan Sebastian, 2018. "Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador," IZA Discussion Papers 11536, Institute of Labor Economics (IZA).
  40. Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021. "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research 267, arqus - Arbeitskreis Quantitative Steuerlehre.
  41. Keen, Michael & Slemrod, Joel, 2017. "Optimal tax administration," Journal of Public Economics, Elsevier, vol. 152(C), pages 133-142.
  42. Organ, Paul R. & Ruda, Alex & Slemrod, Joel & Turk, Alex, 2022. "Incentive effects of the IRS’ passport certification and revocation process," Journal of Public Economics, Elsevier, vol. 208(C).
  43. Alejandro Esteller-Moré & Umberto Galmarini, 2023. "Optimal Tax Administration Responses to Fake Mobility and Underreporting," Working Papers 2023/03, Institut d'Economia de Barcelona (IEB).
  44. Fauser, Hannes, 2019. "On income tax avoidance - the case of Germany revisited," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203550, Verein für Socialpolitik / German Economic Association.
  45. Rubolino, Enrico, 2023. "Does weak enforcement deter tax progressivity?," Journal of Public Economics, Elsevier, vol. 219(C).
  46. repec:idq:ictduk:14010 is not listed on IDEAS
  47. Meiselman, Ben S., 2018. "Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment," Journal of Public Economics, Elsevier, vol. 158(C), pages 180-193.
  48. Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
  49. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
  50. Vincent, Rose Camille, 2023. "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
  51. Gemmell, Norman, 2021. "Economic Lessons for Tax Policy Advisers," Working Paper Series 21109, Victoria University of Wellington, Chair in Public Finance.
  52. Gemmell, Norman, 2021. "Economic Lessons for Tax Policy Advisers," Working Paper Series 9463, Victoria University of Wellington, Chair in Public Finance.
  53. Battiston, Pietro & Gamba, Simona & Santoro, Alessandro, 2024. "Machine learning and the optimization of prediction-based policies," Technological Forecasting and Social Change, Elsevier, vol. 199(C).
  54. Asatryan, Zareh & Peichl, Andreas, 2016. "Responses of firms to tax, administrative and accounting rules: Evidence from Armenia," ZEW Discussion Papers 16-065, ZEW - Leibniz Centre for European Economic Research.
  55. Dennis Ridley & Cartreal Davison, 2022. "Optimal Tax Rate for Maximal Revenue Generation," Technium Social Sciences Journal, Technium Science, vol. 29(1), pages 271-284, March.
  56. Michael Chirico & Robert Inman & Charles Loeffler & John MacDonald & Holger Sieg, 2017. "Deterring Property Tax Delinquency in Philadelphia: An Experimental Evaluation of Nudge Strategies," NBER Working Papers 23243, National Bureau of Economic Research, Inc.
  57. Deng, Guoying & Du, Pengcheng & Hernandez, Manuel A. & Xu, Shu, 2024. "Corporate taxes and labor market informality evidence from China," IFPRI discussion papers 2244, International Food Policy Research Institute (IFPRI).
  58. Riedel, Nadine & Strohmaier, Kristina & Lediga, Collen, 2019. "Spatial Tax Enforcement Spillovers: Evidence from South Africa," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203500, Verein für Socialpolitik / German Economic Association.
  59. Epstein, Gil S. & Gang, Ira N., 2024. "Herding, taxpayer's rent seeking and endemic corruption," Journal of Economic Behavior & Organization, Elsevier, vol. 217(C), pages 533-546.
  60. Tony Addison & Miguel Niño†Zarazúa & Jukka Pirttilä, 2018. "Fiscal Policy, State Building and Economic Development," Journal of International Development, John Wiley & Sons, Ltd., vol. 30(2), pages 161-172, March.
  61. M. Mardan, 2023. "The unintended consequences of semi‐autonomous revenue agencies," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 1063-1081, August.
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