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 …

This paper provides evidence that prices respond significantly more strongly to increases
than to decreases in value-added taxes (VATs). First, using two plausibly exogenous VAT …

This paper reviews the literature on the incidence of consumption and labor taxes and
focuses on the empirical results that show stark departures from the canonical model of tax …

Targeted price subsidies create a gap between subsidized and unsubsidized prices. The
resulting dual pricing can lead to arbitrage opportunities where intermediaries divert …

This paper evaluates the incidence of a large cut in value-added taxes (VATs) for French sit-
down restaurants in 2009. In contrast to previous studies, which only focus on the price …

This paper investigates the impact of the abolition of the agricultural taxes in 2005 across
China on county governments' incentives for tax enforcement. I show that the revenue loss of …

This paper examines how the design features of countries' tax systems can be strengthened
to support inclusive economic growth. In the context of the OECD's New Approaches to …

We study how changes in energy input costs for US manufacturers affect the relative welfare
of manufacturing producers and consumers (ie, incidence). We also develop a methodology …

Comparing two sources of wage data in Mexico—firms' reports to the social security agency
and individuals' responses to a household survey—we document extensive underreporting …

This paper exploits a unique dataset (monthly observations on consumer prices and VAT
rates for around 70 commodity groups in 17 Eurozone countries over 1999–2013) to identify …