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 ...
It is hard to think of anyone who has contributed so much and so widely to research in international public finance since the 1960s as has Richard Bird. This volume of essays emerged from a conference dedicated to Bird, and aims to expand our understanding of international public finance. The topics covered reflect the wide contributions of Bird to the subject of international public finance, including original reviews of intergovernmental fiscal relations, fiscal policy and tax evasion and tax administration, all with a special focus on transition and developing countries. These essays...
It is hard to think of anyone who has contributed so much and so widely to research in international public finance since the 1960s as has Richard Bir...
In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing.
In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes and through more specific are...
Over several decades there have been major changes to the way public economists investigate behavioural responses to taxation. This includes areas such as the supply of labour, charitable giving, savings, capital gains realisations, mobility, bequests, family structure, reported income and tax evasion. Recent research has utilised new data sets and applied new empirical methods, including laboratory experiments, natural field experiments and controlled field experiments. Other disciplines, especially psychology, are increasingly contributing to the application of behavioural (or cognitive)...
Over several decades there have been major changes to the way public economists investigate behavioural responses to taxation. This includes areas suc...
