This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can … be closely integrated with established frameworks for thinking about optimal tax policy. At its heart is a summary … measure of the impact of administrative interventions--the "enforcement elasticity of tax revenue"--that is a sufficient …

The canonical theory of taxation holds that the incidence of a tax is independent of the side of the market which is … responsible for remitting the tax to the government. However, this prediction does not survive in certain circumstances, for … diesel fuel taxes how the incidence of a quantity tax depends on the point of tax collection, where the level of the supply …

Kong SAR, we find that the indirect export rate rises with the Chinese tariff rate, even though there is no legal tax …

In this paper we present an econometric analysis of state and federal tax audits. We first present results from a … survey of state tax administrators. The survey results indicate that most state tax audit programs are small and rely … detailed econometric analysis of Oregon state and federal tax returns and tax audits for tax year 1987. Our analysis generates …

In this paper. we estimate a three equation model for taxpayers' reported income and tax liability and for the …

To study the role of tax professionals, we merge tax records of 2.5 million taxpayers in Italy with the respective … audit files from the tax revenue agency. Our data covers the entire population of sole proprietorship taxpayers in seven … regions, followed over seven fiscal years. We first document that tax evasion is systematically correlated with the average …

in tax administration and tax rates can nevertheless raise substantial additional revenue - and if so, which approach is … affected firms. First, we show that increasing tax administration intensity by moving the top firms in each region into "Medium …-Sized Taxpayer Offices," with much higher staff-to-taxpayer ratios, more than doubled tax revenue from affected firms over six years …

effectiveness. This paper investigates whether a low-capacity state can increase its tax revenue by optimally assigning its tax … collectors. We study the two-stage random assignment of property tax collectors into teams and to neighborhoods in a large … with other high-ability collectors. According to our estimates, implementing the optimal assignment would increase tax …