The interplay between norms and enforcement in tax compliance
L Lederman - Ohio St. LJ, 2003 - HeinOnline
Any system of taxation will likely experience some evasion given the financial and other
incentives not to comply. 1 That is, services provided by government, particularly the federal …
incentives not to comply. 1 That is, services provided by government, particularly the federal …
Three essays on tax salience: Market salience and political salience
Should the United States introduce a value added tax? How should we manage budget
deficits? Should we abolish the alternative minimum tax? Why does the United States …
deficits? Should we abolish the alternative minimum tax? Why does the United States …
[图书][B] Tax evasion and the rule of law in Latin America: the political culture of cheating and compliance in Argentina and Chile
M Bergman - 2015 - degruyter.com
Few tasks are as crucial for the future of democracy in Latin America—and, indeed, in other
underdeveloped areas of the world—as strengthening the rule of law and reforming the …
underdeveloped areas of the world—as strengthening the rule of law and reforming the …
Taxes on tax‐exempt bonds
Implicit tax rates priced in the cross section of municipal bonds are approximately two to
three times as high as statutory income tax rates, with implicit tax rates close to 100% using …
three times as high as statutory income tax rates, with implicit tax rates close to 100% using …
Exploiting the salience bias in designing taxes
DH Schenk - Yale J. on Reg., 2011 - HeinOnline
In making decisions, individuals rely on heuristics or cognitive biases. One of these is
salience, which refers to visibility or prominence. Individuals systematically focus on items or …
salience, which refers to visibility or prominence. Individuals systematically focus on items or …
New technologies and the evolution of tax compliance
Since the introduction of the nation's modem income tax in 1913, tax noncompliance has
been a persistent concern. 2 Evidence for this proposition abounds. Court adjudications in …
been a persistent concern. 2 Evidence for this proposition abounds. Court adjudications in …
Breach is for Suckers
T Wilkinson-Ryan, DA Hoffman - Vand. L. Rev., 2010 - HeinOnline
Breach Is For Suckers Page 1 Breach Is For Suckers Tess Wilkinson-Ryan David A. Hoffman
63 Vand. L. Rev. 1003 (2010) This Article presents results from three experiments offering …
63 Vand. L. Rev. 1003 (2010) This Article presents results from three experiments offering …
I like to pay taxes: Taxpayer support for government spending and the efficiency of the tax system
Y Listokin, DM Schizer - Tax L. Rev., 2012 - HeinOnline
Why do people pay taxes? The simplest answer is that they have a legal obligation to do so.
But it has long been recognized that this legal obligation alone provides an inadequate …
But it has long been recognized that this legal obligation alone provides an inadequate …
Chicago Man, KT Man, and the future of behavioral law and economics
RA Prentice - Vand. L. Rev., 2003 - HeinOnline
CHICAGO MAN, KT MAN, AND THE FUTURE OF BEHAVIORAL LAW AND ECONOMICS Page
1 CHICAGO MAN, KT MAN, AND THE FUTURE OF BEHAVIORAL LAW AND ECONOMICS …
1 CHICAGO MAN, KT MAN, AND THE FUTURE OF BEHAVIORAL LAW AND ECONOMICS …