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Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers
Language: en
Pages: 22
Authors: Sebastian Beer
Categories: Business & Economics
Type: BOOK - Published: 2019-10-11 - Publisher: International Monetary Fund

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This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investi
Income Tax Compliance Research
Language: en
Pages: 266
Authors:
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Type: BOOK - Published: 1983 - Publisher:

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The Revenue Administration Gap Analysis Program
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Authors: International Monetary
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Type: BOOK - Published: 2021-08-27 - Publisher: International Monetary Fund

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It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated r
The Crisis in Tax Administration
Language: en
Pages: 420
Authors: Henry Aaron
Categories: Political Science
Type: BOOK - Published: 2004-05-20 - Publisher: Rowman & Littlefield

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People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative
Why People Pay Taxes
Language: en
Pages: 361
Authors: Joel Slemrod
Categories: Business & Economics
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Experts discuss strategies for curtailing tax evasion