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Optimal taxation with costly enforcement and evasion · Study

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ArticleOptimal taxation with costly enforcement and evasion

Louis Kaplow1990

Article1990

Optimal taxation with costly enforcement and evasion

128 citations·0/0 files stored·Journal of Public Economics

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Taxation and Compliance Studies Economic and Fiscal Studies Fiscal Policy and Economic Growth

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References

1968Crime and Punishment: An Economic Approach 1972Income tax evasion: a theoretical analysis 1927A Contribution to the Theory of Taxation 1974Income tax evasion: A theoretical analysis 2016Optimal Taxation and Public Production II: Tax Rules 1974Pigou, Taxation and Public Goods 1985Income tax compliance in a principal-agent framework 1987Samurai Accountant: A Theory of Auditing and Plunder

Cited by

2019Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)2019Tax Compliance and Administration 2006The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics 1999What is an ‘optimal’ tax system?2003Institutions, Paradigms, and Tax Evasion in Developing and Transition Countries 1998A General Model of the Behavioral Response to Taxation

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1998Tax Evasion and Tax Compliancepreprint · 6 shared references 1993Tax evasion and optimal commodity taxationarticle · 6 shared references 1985THE ECONOMIC ANALYSIS OF TAX EVASIONarticle · 6 shared references 2019Tax Compliance and Administrationchapter · 6 shared references 1991Rewards Versus Penalties: on a New Policy against Tax Evasionarticle · 6 shared references 2002Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley.chapter · 5 shared references

Details

Year1990

Typearticle

Published1990-11-01

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations128

Files0 public / 0

ShelfTaxation and Compliance Studies

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doi10.1016/0047-2727(90)90031-c

openalex_workW2037310682

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2009

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