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This paper is a review of the major findings in the economics literature on tax compliance. The article, which focusses exclusively on the personal income tax, examines both the theory and empirical work on enforcement and compliance with tax laws from over 25 years of research.
Persistent link: https://www.econbiz.de/10005443488
This paper presents a simple two-country model with mobile capital and immobile labour, in which there are two classes of individuals, the workers and the capital owners. A source-based tax on capital income is used to finance transfers to workers. If the two countries are homogeneous in all...
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This paper provides a review of the major findings in the economics literature on tax compliance. It focuses exclusively on the personal income tax, examining both the theory and the empirical work on enforcement and compliance with the tax laws.
Persistent link: https://www.econbiz.de/10005136843
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This paper reviews the analytical and empirical evidence on certain issues in commodity tax design that have not received much attention. These include the impact on optimal commodity taxes of allowing the following: (i)non linear Engel curves, (ii)Household composition and child subsidy,...
Persistent link: https://www.econbiz.de/10005631036