This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book's general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added...
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international e...
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book's general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added...
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international e...
Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group)...
Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and...
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings reviews what economists do and do not know about the effectiveness and cost effectiveness of pollution monitoring and enforcement. The focus is mainly on lessons for and from the U.S. policy environment but discusses important research findings from international settings as well. The authors draw most of their insights from a subjective assessment of the existing theoretical, experimental, and empirical environmental economics literature but, where appropriate, lessons are drawn from criminal, tax...
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings reviews what economists do and do not know about the effect...
