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 …

Working Paper Page 1 UNIVERSITY OF MICHIGAN Working Paper Tax Compliance and
Enforcement: New Research and its Policy Implications Joel Slemrod Stephen M. Ross …

Bitcoin, digital currencies and FinTech have been the subject of vigorous discussion. There
has, however, been limited empirical evidence of its adoption and usage. This paper …

Cash is being used less and less for making payments in many countries, including Canada
and Sweden, which might suggest that cash will eventually disappear. However, cash in …

Both buyers and sellers of goods and services may benefit from letting their economic
transactions go unrecorded for tax purposes. The supplier reduces his tax burden by …

Background The patterns and determinants of long-term income among adolescent and
young adult (AYA) cancer survivors, and the differences compared with peers, have not yet …

Мир задыхается от наличности. От этого мы становимся беднее и беззащитнее. В
своей книге «Проклятие наличности» Кеннет Рогофф, один из ведущих мировых …

Background There is overwhelming evidence that increases in tobacco taxes reduce
tobacco use, save lives and increase government tax revenue. High taxes, however, create …

This paper studies tax evasion in the form of under-reported wages in Ecuador using
microdata from a combination of electronic billing and personal income tax returns filed in …

We use information from the electronic billing system to estimate the underreporting of
income of private sector employees. We follow an expenditure-based methodology using …