This paper proposes a method for evaluating the impact of tax reform on tax revenues and the distribution of the tax burden. The technique consists of decomposing actual revenue relative to potential revenue into components attributable to (i) changes in the tax rate structure (ii) deductions...

The paper studies tax evasion in an evolutionary setting. In addition to standard variables such as the fine they may have to pay if found guilty or the probability of being audited, individuals' inclination to engage in tax evasion may also be affected by social interactions. Individuals...

Two global initiatives are examples of the effective use of tax systems instruments to protect countries' tax sovereignty in a world of increasing globalization. These OECD/G20 initiatives will provide tax administration and policy researchers with valuable insights on taxpayer and government...

With direct incentives and sanctions being the most common instruments to fight tax evasion, the theoretical literature has tended to overlook indirect schemes, such as itemized deductions, in which one agent has an interest in other agents declaring their revenue. Itemized deductions provide an...

This paper provides empirical evidence on intertemporal income shifting during the implementation of a major tax reform in Uruguay. We exploit VAT and income tax returns for the universe of individuals that declare activity as liberal professionals (e.g. lawyers, public notaries, architects,...