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Does credit-card information reporting improve small-business tax compliance? · Study

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ArticleDoes credit-card information reporting improve small-business tax compliance?

Joel Slemrod2017

OA

Articlebronze2017

Does credit-card information reporting improve small-business tax compliance?

Joel Slemrod · Brett Collins · Jeffrey L. Hoopes · Daniel Reck · Michael Sebastiani

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

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Taxation and Compliance Studies Economic and Fiscal Studies Corporate Taxation and Avoidance

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References

1972Income tax evasion: a theoretical analysis 2011Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark 1974Income tax evasion: A theoretical analysis 2015No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax 2009Tax structures in developing countries: Many puzzles and a possible explanation 1973Tax evasion: A model 2019Consumers as Tax Auditors 1994Honesty and Evasion in the Tax Compliance Game

Cited by

2018Measuring the Gig Economy: Current Knowledge and Open Issues 2020Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China 2021Employment Structure and the Rise of the Modern Tax System 2022Tax evasion and tax avoidance 2021Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia 2021Tax evasion, technology, and inequality

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Year2017

Typearticle

Published2017-03-21

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations172

Files0 public / 0

ShelfTaxation and Compliance Studies

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doi10.1016/j.jpubeco.2017.02.010

openalex_workW3125560741

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2020Information system and corporate income tax enforcement: Evidence from China

2020Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts