The central government of Colombia imposes a variety of taxes on the wages of workers. Some of these taxes are more properly viewed as "contributions" because individuals are entitled to benefits, the size of which varies with their contributions. Some may also be seen as a way to force people...

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 extensively on information provided by the IRS, although some...

Over the last decade, the tax gap — the difference between what taxpayers owe in taxes and what they actually pay — has remained significantly large. A contributory factor to the tax gap's size is the fact that many taxpayers mischaracterize the tax treatment of their automobile expenses and...

How can administrative policies be devised to improve tax compliance? To answer this broad question, the author examines three specific questions. First, why do people pay their taxes? Second, what impacts have recent technological innovations had on tax administration and tax compliance? Third,...