The DOI matches its Crossref record; 8 of the 8 references it cites were found in a registry or an index.
Tax Compliance and Enforcement
Abstract
This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It first discusses what methodologies and data have facilitated these contributions, and then presents critical summaries of what has been learned. It discusses a promising new development—the analysis of randomized controlled trials mostly delivered via letters from the tax authority—and then reviews recent research using various methods about the impact of the principal enforcement tax policy instruments: audits, information reporting, and remittance regimes. I also explore several understudied issues worthy of more research attention. The paper closes by outlining a normative framework based on the behavioral response elasticities now being credibly estimated that allow one to assess whether a given enforcement intervention is worth doing. (JEL H26, H30)
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Cites
Prospect Theory: An Analysis of Decision under Risk
Kahneman, D., & Tversky, A. (1979) · Econometrica · doi:10.2307/1914185 · Cited by 48,524
Coase, R. H. (1937) · Economica · doi:10.1111/j.1468-0335.1937.tb00002.x · Cited by 23,972
Income tax evasion: a theoretical analysis
Allingham, M. G., & Sandmo, A. (1972) · Journal of Public Economics · doi:10.1016/0047-2727(72)90010-2 · Cited by 4,970
Behavioral Study of obedience.
Milgram, S. (1963) · The Journal of Abnormal and Social Psychology · doi:10.1037/h0040525 · Cited by 4,918
Angrist, J. D., & Pischke, J.-S. (2010) · Journal of Economic Perspectives · doi:10.1257/jep.24.2.3 · Cited by 1,566
Bhargava, S., & Manoli, D. (2015) · American Economic Review · doi:10.1257/aer.20121493 · Cited by 640
Tax bases, tax rates and the elasticity of reported income
Kopczuk, W. (2005) · Journal of Public Economics · doi:10.1016/j.jpubeco.2004.12.005 · Cited by 315
Tax farming redux: experimental evidence on performance pay for tax collectors
Khan, A. Q., Khwaja, A. I., & Olken, B. A. (2016) · The Quarterly Journal of Economics · doi:10.1093/qje/qjv042 · Cited by 267
Metadata
- Authors
- Slemrod, J.
- Venue
- Journal of Economic Literature
- Publisher
- American Economic Association
- Published
- 2019-12-01
- Volume
- 57
- Issue
- 4
- Pages
- 904-954
- ISSN
- 0022-0515 (ISSN-L)
- OpenAlex
- W2599935353
- Cited by
- 563
- References
- 8
- FWCI
- 54.86
- Type
- journal article
- Language
- en
- Open access
- closed
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