Taking state-capacity research to the field: Insights from collaborations with tax authorities

D Pomeranz, J Vila-Belda - Annual Review of Economics, 2019 - annualreviews.org
No modern state can exist in the long term without effective taxation. Recent research
emerging from close collaboration of academics with tax authorities has shed new light on …

Criminal deterrence: a review of the missing literature

A Raskolnikov - Supreme Court Economic Review, 2020 - journals.uchicago.edu
This review of the criminal deterrence literature focuses on the questions that are largely
missing from many recent excellent and comprehensive reviews of that literature and even …

Political alignment, attitudes toward government, and tax evasion

JB Cullen, N Turner, E Washington - American Economic Journal …, 2021 - aeaweb.org
We ask whether attitudes toward government play a causal role in the evasion of US
personal income taxes. As turnover elections move voters in partisan counties into and out …

[PDF][PDF] Power of Tax Authorities, Tax Morale, and Tax Compliance: A Mediation Analysis in East Malaysia

MAAA Bakar, MR Palil, R Maelah… - Asian Journal of Business …, 2022 - jice.um.edu.my
Design/Methodology/Approach: A survey was completed by 116 selfemployed and salaried
individuals in East Malaysia. Partial Least Squares-SEM (PLS-SEM) was employed to …

Distortion by audit: Evidence from public procurement

MP Gerardino, S Litschig, D Pomeranz - American Economic Journal …, 2024 - aeaweb.org
Public sector audits are key to state capacity. However, they can create unintended
distortions. Regression discontinuity analysis from Chile shows that audits lowered the use …

[HTML][HTML] Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data

C Kotsogiannis, L Salvadori, J Karangwa… - Journal of Development …, 2024 - Elsevier
Making use of a unique administrative data set consisting of the universe of administrative
filings in Rwanda, this paper investigates the impact of tax audits on businesses' reporting …

Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation

PB Saptono, G Mahmud, F Salleh, I Pratiwi… - Economies, 2024 - mdpi.com
This paper endeavours to investigate whether a complex tax system influences firms'
propensity toward tax evasion across countries. To achieve the objectives of this study, we …

[PDF][PDF] Different from you and me: tax enforcement and sophisticated tax evasion by the wealthy

D Reck, J Bomare - LSE Public Policy Review, 2022 - danreck.com
This paper reviews recent research on tax evasion by high-income, high-wealth individuals
and attempts to draw out some lessons for policymaking. We review the key concepts …

Understanding the revenue potential of tax compliance investment

N Sarin, LH Summers - 2020 - nber.org
In a July 2020 report, the Congressional Budget Office estimated that modest investments in
the IRS would generate somewhere between $60 and $100 billion in additional revenue …

Tax evasion through fraudulent financial reporting amongst SMEs in Malaysia

ZA Ngah, N Ismail, N Abd Hamid - Journal of Financial Crime, 2020 - emerald.com
Purpose The purpose of this paper is to tackle one of the issues in tax evasion, that is from
the perspective of fraudulent financial reporting amongst small and medium-sized …