Approaches for Estimating Noncompliance: Examples from Federal Taxation in the United States
Author
Abstract
Suggested Citation
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Armagan Tuna Aktuna Gunes & Christophe Starzec & François Gardes, 2014.
"A New Estimation Of The Size Of Informal Economy Using Monetary And Full Expenditures In A Complete Demand System
[Une évaluation de la taille de l'économie informelle par un système complet de dem," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01307146, HAL. - World Bank, 2014. "Albania Public Finance Review : Part 1. Toward a Sustainable Fiscal Policy for Growth," World Bank Other Operational Studies 17279, The World Bank.
- repec:hal:journl:halshs-00841346 is not listed on IDEAS
- Philippe Adair, 2012. "The Non-Observed Economy in the European Union Countries (EU-15): A Comparative Analysis of Estimates," Chapters,in: Tax Evasion and the Shadow Economy, chapter 5 Edward Elgar Publishing.
- Friedrich Schneider & Dominik Enste, 1999.
"Shadow Economies Around the World - Size, Causes, and Consequences,"
CESifo Working Paper Series
196, CESifo Group Munich.
- Friedrich Schneider & Dominik Enste, 2000. "Shadow Economies Around the World; Size, Causes, and Consequences," IMF Working Papers 00/26, International Monetary Fund.
- James Alm and Joege Martinez Vazquez, 2003. ""Sizing" the problem of the Hard-to-Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0321, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Gemmell, Norman & Hasseldine, John, 2012. "The Tax Gap: A Methodological Review," Working Paper Series 2435, Victoria University of Wellington, Chair in Public Finance.
- Luigi Bonaventura, 2011. "Enforcement of regulation, irregular sector, and firm performance: a computational agent-based model," Netnomics, Springer, vol. 12(2), pages 99-113, July.
- Armagan Tuna Aktuna Gunes & Christophe Starzec & François Gardes, 2013.
"A new estimation of the size of informal economy using monetary and full expenditures in a complete demand system,"
Documents de travail du Centre d'Economie de la Sorbonne
13053, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
- Armagan Tuna Aktuna Gunes & Christophe Starzec & François Gardes, 2013. "A new estimation of the size of informal economy using monetary and full expenditures in a complete demand system," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00841346, HAL.
- George M. Georgiou, 2007. "Measuring the Size of the Informal Economy: A Critical Review," Working Papers 2007, Central Bank of Cyprus.
- Ferrier, Peyton Michael, 2009. "The Economics of Agricultural and Wildlife Smuggling," Economic Research Report 55951, United States Department of Agriculture, Economic Research Service.
- Nikolaos Artavanis & Adair Morse & Margarita Tsoutsoura, 2015. "Tax Evasion across Industries: Soft Credit Evidence from Greece," NBER Working Papers 21552, National Bureau of Economic Research, Inc.
- Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz, 2011. "Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general," Hacienda Pública Española, IEF, vol. 199(4), pages 9-52, December.
- Gemmell, Norman & Hasseldine, John, 2013. "Taxpayers' Behavioural Responses and Measures of Tax Compliance 'Gaps': A Critique," Working Paper Series 2853, Victoria University of Wellington, Chair in Public Finance.
- Serguey Braguinsky & Sergey Mityakov & Andrey Liscovich, 2014. "Direct Estimation of Hidden Earnings: Evidence from Russian Administrative Data," Journal of Law and Economics, University of Chicago Press, vol. 57(2), pages 281-319.
- Robina Ather Ahmed & Mark Rider, 2008. "Pakistan’s Tax Gap: Estimates By Tax Calculation and Methodology," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0811, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Philippe Adair, 2009. "Économie non observée et emploi informel dans les pays de l'Union européenne. Une comparaison des estimations et des déterminants," Revue économique, Presses de Sciences-Po, vol. 60(5), pages 1117-1153.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ecj:econjl:v:109:y:1999:i:456:p:f360-69. 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: (Wiley-Blackwell Digital Licensing) or (Christopher F. Baum). General contact details of provider: http://edirc.repec.org/data/resssea.html .
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.
We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.