This paper uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. We access four years of TCMP data, 1979,1982,1985, and 1988. The TCMP data allows us to observe income and taxes before and after a tax audit. In order to generate a...

Eight papers, both theoretical and applied, on the concept of equality of opportunity which says that a society should guarantee its members equal access to advantage regardless of their circumstances, while holding them responsible for turning that access into actual advantage by the...

Income redistribution and its consequences have been the subject of intense debate over the last three decades. This is nowhere better evidenced than in the motivations which are variously ascribed to such redistributions. The social welfare approach, for example, starts from the premise that...