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...

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...

We analyze the relation between tax enforcement, aggregate output and government revenue when imperfectly competitive firms evade a specific output tax. We show that aggregate output decreases with tax enforcement. Government revenue increases with enforcement when the tax is low. When the tax...