This paper reviews recent economic research in tax compliance and enforcement. After
briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It …

The vast transactional, trust and security advantages of Bitcoin are dwarfed by the
intentionally resource-intensive design in its transaction verification process which now …

Existing estimates of optimal climate policy ignore the possibility that carbon tax revenues
could be used in a progressive way; model results therefore typically imply that near-term …

This paper sets out a framework for analyzing optimal interventions by a tax administration,
one that parallels and can be closely integrated with established frameworks for thinking …

No government can announce a tax system and then rely on taxpayers' sense of duty to
remit what is owed. Some dutiful people will undoubtedly pay what they owe, but many …

Tax avoidance and evasion are pervasive in all countries, and tax structures are
undoubtedly skewed by this reality. Standard models of taxation and their conclusions must …

To fight evasion, many developing countries use production-inefficient tax policies. This
includes minimum tax schemes whereby firms are taxed on either profits or turnover …

In its current state, optimal tax theory is incomplete as a guide to action for critical issues in
tax policy. It is incomplete because it has not yet come to terms with taxation as a system of …

Improving tax administration has long been a matter of concern to those concerned with
developing countries. Since all countries need revenues, all countries have revenue …

The Theory of Taxation and Public Economics presents a unified conceptual framework for
analyzing taxation--the first to be systematically developed in several decades. An original …