A tax authority wants to take actions it knows will foster the greatest degree of voluntary taxpayer compliance to … reduce the "tax gap." This paper suggests that even if a tax authority could attain a state of complete knowledge, there are … constraints on whether and to what extent such actions would result in reducing the macro-level tax gap. These limits are not …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …

2014 Tax Enforcement Priorities - IRS. The international arena will continue to test the enforcement resources of the …-kind exchanges; real estate dispositions; employment tax and worker classifications - independent contractor vs. employee status … - together with issues regarding executive compensation and fringe benefits; NOL carry-forwards, etc.Tips From the Tax Trenches …

the Mughals.-Taxation in Early British Period.-Taxation in Pre-independence Period—The Salt Tax -- Part II: Theory of … Taxation: Principles of Taxation -- Market Behaviour of Consumers and Producers -- Introduction of a Tax in the Market … -- Incidence of a Tax -- Equity Effects of Taxation -- Tax and Stabilisation of the Economy -- Part III: Tax Law: Tax Assignment …