It is well known that the government\u27s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in the tax compliance context, even if perfect enforcement were costless, it would not always be socially optimal. When improving the substantive law is infeasible, the enforcement agency can effect beneficial changes in the law by adopting a probabilistic enforcement scheme that varies according to the category of taxpayer and type of transaction. Our model shows that properly measuring enforcement in this manner can increase overall social welfare w...
The Internal Revenue Service Restructuring and Reform Act of 1998 directed the IRS to transform it...
AbstractHigher tax enforcement is consistently associated with lower informality in the literature, ...
This paper reviews recent economic research in tax administration, compliance, and enforcement and d...
It is well known that the government’s complete failure to enforce a law can nullify that law. But w...
Governments generally use enforcement methods, such as audits and the imposition of penalties, to de...
What will increase individuals\u27 compliance with the federal income tax? There are rich legal, e...
When enforcement resources are limited, how should the scarce enforcement resources be allocated to ...
The existing paradigm for the economic analysis of tax compliance provides an inadequate theory of t...
This paper examines the relationship between tax penalties and tax compliance. Conventional accounts...
This paper revisits optimal tax enforcement policy, focusing on two elements of that policy: (1) the...
People pay their taxes for many different reasons. Some choose to game the system, paying only when ...
This Article explores the economics of crime and compliance as the dominant approach to U.S. tax enf...
An important trend in tax administration policies in recent years is the recognition that the tradit...
The question for the tax authority is how individuals become aware of enforcement effort. To be an e...
This article examines the optimal level of tax compliance and the optimal penalty for noncompliance ...
The Internal Revenue Service Restructuring and Reform Act of 1998 directed the IRS to transform it...
AbstractHigher tax enforcement is consistently associated with lower informality in the literature, ...
This paper reviews recent economic research in tax administration, compliance, and enforcement and d...
It is well known that the government’s complete failure to enforce a law can nullify that law. But w...
Governments generally use enforcement methods, such as audits and the imposition of penalties, to de...
What will increase individuals\u27 compliance with the federal income tax? There are rich legal, e...
When enforcement resources are limited, how should the scarce enforcement resources be allocated to ...
The existing paradigm for the economic analysis of tax compliance provides an inadequate theory of t...
This paper examines the relationship between tax penalties and tax compliance. Conventional accounts...
This paper revisits optimal tax enforcement policy, focusing on two elements of that policy: (1) the...
People pay their taxes for many different reasons. Some choose to game the system, paying only when ...
This Article explores the economics of crime and compliance as the dominant approach to U.S. tax enf...
An important trend in tax administration policies in recent years is the recognition that the tradit...
The question for the tax authority is how individuals become aware of enforcement effort. To be an e...
This article examines the optimal level of tax compliance and the optimal penalty for noncompliance ...
The Internal Revenue Service Restructuring and Reform Act of 1998 directed the IRS to transform it...
AbstractHigher tax enforcement is consistently associated with lower informality in the literature, ...
This paper reviews recent economic research in tax administration, compliance, and enforcement and d...