Repeated attempts at uncovering the relevance of country size for various economic factors have produced discouraging results. The present paper sheds new light on the relevance of country size using micro or firm-level data on firms' experience with the quality of tax administration, an...

Each year, individual tax non-compliance causes billions of dollars of lost tax revenue. While the Internal Revenue Service (IRS) conducts examinations of select returns, the audit rate fell precipitously in past decades. Meanwhile, the number of individual returns grew and return complexity...

AbstractThis paper revisits optimal tax enforcement policy, focusing on two elements of that policy: (1) the optimal mix of government-level tax administration and individual-level tax compliance; and (2) the optimal mix of this combination (together, tax enforcement) and tax rates. The standard...

Repeated attempts at uncovering the relevance of country size for various economic factors have produced discouraging results. The present paper sheds new light on the relevance of country size using micro or firm-level data on firms' experience with the quality of tax administration, an...

В статье анализируются основные направления информационного взаимодействия налоговых органов и налогоплательщиков, возникающие при этом проблемы и пути их...

This article analyses the principal updates in tax cooperation and international tax exchange of information, which constitute enforcement mechanisms to EU tax cooperation. The article also analyses the new EU Directive 2011/16/UE of tax cooperation, which is meant to open a new era in EU tax...