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Cited by 340

The DOI matches its Crossref record; 67 of the 67 references it cites were found in a registry or an index.

Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries

Open access
Kleven, Henrik Jacobsen, Kreiner, Claus Thustrup, Saez, Emmanuel·2016·Economica
DOI 10.1111/ecca.12182
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Abstract

We develop an agency model explaining why third‐party information reporting by firms makes tax enforcement successful. While third‐party reporting would be ineffective with frictionless collusion between firms and employees, collusive evasion is impossible to sustain in firms with many employees and accurate business records as any single employee may reveal evasion. We embed our agency model into a macro model where the number of employees grows with development, showing that the tax take evolves as an S‐shape driven by changes in third‐party information. We show that our model is consistent with a set of stylized facts on taxation and development.

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Crossref · 10.1111/ecca.12182

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Metadata

Authors
Kleven, H. J., Kreiner, C. T., & Saez, E.
Venue
Economica
Publisher
Wiley
Published
2016-03-08
Volume
83
Issue
330
Pages
219-246
ISSN
  • 0013-0427 (ISSN-L)
  • 1468-0335
DOI
10.1111/ecca.12182
OpenAlex
W2145249185
Cited by
340
References
67
FWCI
40.63
Type
journal article
Language
en
Open access
bronze

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CoChat. (2026). Citation check: Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries. https://app.cochat.ai/papers/10.1111/ecca.12182
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Kleven, H. J., Kreiner, C. T., & Saez, E. (2016). Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries. Economica. https://doi.org/10.1111/ecca.12182

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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.