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Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance
16 references·2 citing·41 second hop
Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance (2008)Does It Matter Who Writes the Check to th…Optimal Taxation and Public Production I: Production Eficiency (2016)Optimal Taxation and Public P…Tax structures in developing countries: Many puzzles and a possible explanation (2009)Tax structures in developing …Tax Policy and the Missing Middle: Optimal Tax Remittance with Firm-Level Administrative Costs (2008)Tax Policy and the Missing Mi…VAT Fraud and Evasion: What Do We Know and What Can Be Done? (2006)VAT Fraud and Evasion: What D…Is the VAT a Money Machine? (2006)Is the VAT a Money Machine?Federal Taxation in America (2004)Federal Taxation in AmericaThe optimal threshold for a value-added tax (2003)The optimal threshold for a v…Deadweight Costs and the Size of Government (2003)Deadweight Costs and the Size…The Modern VAT (2001)The Modern VATA General Model of the Behavioral Response to Taxation (2001)A General Model of the Behavi…Consumers' Share and Producers' Share of the General Sales Tax (1999)Consumers' Share and Producer…Seeing like a State: How Certain Schemes to Improve the Human Condition Have Failed (1998)Seeing like a State: How Cert…Seeing like a state: how certain schemes to improve the human condition have failed (1998)Seeing like a state: how cert…The Costs of Taxation and the Marginal Efficiency Cost of Funds (1996)The Costs of Taxation and the…The Structure and Reform of Direct Taxation (1980)The Structure and Reform of D…Optimal taxation and public production (1968)Optimal taxation and public p…Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment (2023)Tax Audits as Scarecrows: Evi…No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2013)No Taxation without Informati…General Equilibrium Computations of the Marginal Welfare Costs of Taxes in the United States.A Contribution to the Theory of Taxation (1927)Theory of Value (1959)Environmental Taxation and the “Double Dividend:” A Reader’s Guide (1995)State Capacity, Conflict, and Development (2010)Income tax evasion: a theoretical analysis (1972)Income tax evasion: A theoretical analysis (1974)Equality and Efficiency: The Big Tradeoff (1980)Tax 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. (2002)An Empirical Examination of Corporate Tax Noncompliance (2007)Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark (2010)Capitalism, Socialism and Democracy. (1943)Capitalism, Socialism and Democracy (1997)Finance and Growth: Theory and Evidence (2004)Corruption in Developing Countries (2011)Corruption in Developing Countries (2012)Taxation and Development (2013)The Logic of Collective Action. (1966)The Theory of Economic Regulation (1971)Do Democracies Have Different Public Policies than Nondemocracies? (2003)Emergence and Persistence of Inefficient States (2011)Progress for the Poor (2011)The Theory of Economic Regulation (2021)The design of tax structure: Direct versus indirect taxation (1976)Dynamic Fiscal Policy. (1989)Why Do More Open Economies Have Bigger Governments? (1996)The VAT in Developing and Transitional Countries (2007)The value added tax: Its causes and consequences (2009)Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries (2016)On the design of a neutral business tax under uncertainty (1993)Why a Funded Pension System is Needed and Why It is Not Needed (2000)The Surprising Power of Age-Dependent Taxes (2011)Differential Taxation, Public Goods, and Economic Efficiency (1971)Optimal tax theory (1976)Subnational Taxes in Developing Countries: The Way Forward (2008)Under the Radar: The Effects of Monitoring Firms on Tax Compliance (2018)Informality, Consumption Taxes, and Redistribution (2023)Spatializing States: Toward an Ethnography of Neoliberal Governmentality (2002)New Public Management Is Dead--Long Live Digital-Era Governance (2005)Urban Informality: Toward an Epistemology of Planning (2005)An Introduction to Varieties of Capitalism (2001)
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References

  • 1998Seeing like a State: How Certain Schemes to Improve the Human Condition Have Failed8,397 cited
  • 1998Seeing like a state: how certain schemes to improve the human condition have failed4,082 cited
  • 2016Optimal Taxation and Public Production I: Production Eficiency1,042 cited
  • 2009Tax structures in developing countries: Many puzzles and a possible explanation584 cited
  • 1968Optimal taxation and public production562 cited
  • 2001The Modern VAT453 cited
  • 1980The Structure and Reform of Direct Taxation260 cited
  • 2001A General Model of the Behavioral Response to Taxation243 cited
  • 2003The optimal threshold for a value-added tax228 cited
  • 2003Deadweight Costs and the Size of Government209 cited
  • 2006VAT Fraud and Evasion: What Do We Know and What Can Be Done?186 cited
  • 1996The Costs of Taxation and the Marginal Efficiency Cost of Funds134 cited
  • 2004Federal Taxation in America130 cited
  • 2006Is the VAT a Money Machine?100 cited
  • 2008Tax Policy and the Missing Middle: Optimal Tax Remittance with Firm-Level Administrative Costs94 cited
  • 1999

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Consumers' Share and Producers' Share of the General Sales Tax
94 cited

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  • 2013No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax66 cited
  • 2023Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment58 cited