Advanced Search
MyIDEAS: Login to save this article or follow this journal

Tax Enforcement: A Public Choice Perspective

Contents:

Author Info

  • Hunter, William J
  • Nelson, Michael A

Abstract

Federal income tax enforcement varies greatly across individual states. While it is not known if this interstate variation enhances efficiency, anecdotal evidence suggests it does not. In this paper, the authors apply the model of B. R. Weingast and M. Moran (1983) to the treasury and explore the relationship between the legislature and the IRS. Specifically, they model IRS audit rates by state as a function of both political and efficiency considerations. The authors find that the interstate difference in enforcement is influenced by efficiency considerations but also the IRS shifts enforcement away from states represented by legislators who sit on committees with oversight responsibility for the IRS. Copyright 1995 by Kluwer Academic Publishers

Download Info

To our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.

Bibliographic Info

Article provided by Springer in its journal Public Choice.

Volume (Year): 82 (1995)
Issue (Month): 1-2 (January)
Pages: 53-67

as in new window
Handle: RePEc:kap:pubcho:v:82:y:1995:i:1-2:p:53-67

Contact details of provider:
Web page: http://www.springerlink.com/link.asp?id=100332

Related research

Keywords:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Alejandro Esteller More, 2003. "Is there a connection between the tax administration and the political power?," Working Papers in Economics 100, Universitat de Barcelona. Espai de Recerca en Economia.
  2. Alejandro Esteller-More, 2003. "The Politics of Tax Administration: Evidence from Spain," Public Economics 0303004, EconWPA.
  3. Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012. "The Costs of VAT: A Review of the Literature," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1222, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  4. Stijn Goeminne & Benny Geys & Carine Smolders, 2008. "Political fragmentation and projected tax revenues: evidence from Flemish municipalities," International Tax and Public Finance, Springer, vol. 15(3), pages 297-315, June.
  5. Carlos Esteban Posada P., 1997. "Los Mercados de Instituciones y las Instituciones Endógenas," BORRADORES DE ECONOMIA 003174, BANCO DE LA REPÚBLICA.
  6. Daniel Sutter & Lee Coppock, 2003. "The Tax Man Cometh: Constitutional Principles for Tax Enforcement," Constitutional Political Economy, Springer, vol. 14(2), pages 107-118, June.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:kap:pubcho:v:82:y:1995:i:1-2:p:53-67. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Guenther Eichhorn) or (Christopher F. Baum).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.