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William C. Boning

Personal Details

First Name:William
Middle Name:C.
Last Name:Boning
Suffix:
RePEc Short-ID:pbo1018
[This author has chosen not to make the email address public]
http://www.willboning.com
Terminal Degree:2019 Economics Department; University of Michigan (from RePEc Genealogy)

Affiliation

Department of the Treasury
Government of the United States

Washington, District of Columbia (United States)
http://www.treasury.gov/
RePEc:edi:tregvus (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. William C. Boning & Drahomir Klimsa & Joel Slemrod & Robert Ullmann, 2023. "Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate," NBER Working Papers 31225, National Bureau of Economic Research, Inc.
  2. William C. Boning & Nathaniel Hendren & Ben Sprung-Keyser & Ellen Stuart, 2023. "A Welfare Analysis of Tax Audits Across the Income Distribution," NBER Working Papers 31376, National Bureau of Economic Research, Inc.
  3. William C. Boning & John Guyton & Ronald H. Hodge, II & Joel Slemrod & Ugo Troiano, 2018. "Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment," NBER Working Papers 24305, National Bureau of Economic Research, Inc.

Articles

  1. William C. Boning & Joel Slemrod & Ellen Stuart & Alex Turk, 2025. "Does giving tax debtors a break improve compliance and income? Evidence from quasi‐random assignment of IRS Revenue Officers," Economic Inquiry, Western Economic Association International, vol. 63(2), pages 486-503, April.
  2. William C Boning & Nathaniel Hendren & Ben Sprung-Keyser & Ellen Stuart, 2025. "A Welfare Analysis of Tax Audits Across the Income Distribution," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 140(1), pages 63-112.
  3. Boning, William C. & Guyton, John & Hodge, Ronald & Slemrod, Joel, 2020. "Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms," Journal of Public Economics, Elsevier, vol. 190(C).
  4. Joel Slemrod & William C. Boning, 2018. "Real Firms in Tax Systems," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 74(1), pages 131-143, March.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. William C. Boning & Nathaniel Hendren & Ben Sprung-Keyser & Ellen Stuart, 2023. "A Welfare Analysis of Tax Audits Across the Income Distribution," NBER Working Papers 31376, National Bureau of Economic Research, Inc.

    Cited by:

    1. Columbus, Simon & Feld, Lars P. & Kasper, Matthias & Rablen, Matthew D., 2023. "Behavioural Responses to Unfair Institutions: Experimental Evidence on Rule Compliance, Norm Polarisation, and Trust," IZA Discussion Papers 16346, Institute of Labor Economics (IZA).
    2. Demetrio Guzzardi & Salvatore Morelli, 2024. "A New Geography of Inequality: Top incomes in Italian Regions and Inner Areas," LEM Papers Series 2024/16, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    3. Guzzardi, Demetrio & Morelli, Salvatore, 2024. "A New Geography of Inequality: Top Incomes in Italian Regions and Inner Areas," SocArXiv b2yue_v1, Center for Open Science.
    4. Harju, Jarkko & Kotakorpi, Kaisa & Matikka, Tuomas & Nivala, Annika, 2024. "How Do Firms Respond to Risk-based Tax Audits?," Working Papers 165, VATT Institute for Economic Research.
    5. Kastoryano, Stephen, 2025. "The Unintended Consequences of Tax Code Complexity," IZA Discussion Papers 17722, Institute of Labor Economics (IZA).
    6. Christiansen, Tobias Gabel, 2024. "Dynamic effects of tax audits and the role of intentions," Journal of Public Economics, Elsevier, vol. 234(C).

  2. William C. Boning & John Guyton & Ronald H. Hodge, II & Joel Slemrod & Ugo Troiano, 2018. "Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment," NBER Working Papers 24305, National Bureau of Economic Research, Inc.

    Cited by:

    1. John A. List & Fatemeh Momeni & Yves Zenou, 2020. "The Social Side of Early Human Capital Formation: Using a Field Experiment to Estimate the Causal Impact of Neighborhoods," Working Papers 2020-187, Becker Friedman Institute for Research In Economics.
    2. Juan F. Castro & Daniel Velásquez & Arlette Beltrán & Gustavo Yamada, 2020. "Spillovers and Long Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru," Working Papers 174, Peruvian Economic Association.
    3. Gillitzer, Christian & Sinning, Mathias, 2020. "Nudging businesses to pay their taxes: Does timing matter?," Journal of Economic Behavior & Organization, Elsevier, vol. 169(C), pages 284-300.
    4. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers 886, Statistics Norway, Research Department.
    5. Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018. "Collusive tax evasion by employers and employees. Evidence from a randomized fi eld experiment in Norway," Discussion Papers 891, Statistics Norway, Research Department.
    6. Battaglini, Marco & Guiso, Luigi & Lacava, Chiara & Patacchini, Eleonora, 2019. "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," CEPR Discussion Papers 13656, C.E.P.R. Discussion Papers.
    7. Pomeranz, Dina & Vila-Belda, José, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," CEPR Discussion Papers 13688, C.E.P.R. Discussion Papers.
    8. Gamannossi degl’Innocenti, Duccio & Rablen, Matthew D., 2020. "Tax evasion on a social network," Journal of Economic Behavior & Organization, Elsevier, vol. 169(C), pages 79-91.
    9. Essi Eerola & Tuomas Kosonen & Kaisa Kotakorpi & Teemu Lyytikäinen, 2019. "Tax Compliance in the RentalHousing Market: Evidence from aField Experiment," Discussion Papers 126, Aboa Centre for Economics.
    10. Di Gioacchino, Debora & Fichera, Domenico, 2020. "Tax evasion and tax morale: A social network analysis," European Journal of Political Economy, Elsevier, vol. 65(C).
    11. Zenou, Yves & List, John & Momeni, Fatemeh, 2019. "Are Estimates of Early Education Programs Too Pessimistic? Evidence from a Large-Scale Field Experiment that Causally Measures," CEPR Discussion Papers 13725, C.E.P.R. Discussion Papers.
    12. John Guyton & Kara Leibel & Dayanand S. Manoli & Ankur Patel & Mark Payne & Brenda Schafer, 2018. "The Effects of EITC Correspondence Audits on Low-Income Earners," NBER Working Papers 24465, National Bureau of Economic Research, Inc.
    13. Antinyan, Armenak & Asatryan, Zareh, 2019. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 19-055, ZEW - Leibniz Centre for European Economic Research.
    14. Lopez-Luzuriaga, Andrea & Scartascini, Carlos, 2019. "Compliance spillovers across taxes: The role of penalties and detection," Journal of Economic Behavior & Organization, Elsevier, vol. 164(C), pages 518-534.
    15. Harju, Jarkko & Kotakorpi, Kaisa & Matikka, Tuomas & Nivala, Annika, 2024. "How Do Firms Respond to Risk-based Tax Audits?," Working Papers 165, VATT Institute for Economic Research.
    16. James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019. "Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions," Games, MDPI, vol. 10(4), pages 1-23, October.
    17. List, John A. & Momeni, Fatemeh & Zenou, Yves, 2019. "Are Estimates of Early Education Programs Too Pessimistic? Evidence from a Large-Scale Field Experiment that Causally Measures Neighbor Effects," Working Paper Series 1293, Research Institute of Industrial Economics.
    18. Andr's Gonz'lez Lira & Ahmed Mushfiq Mobarak, 2018. "Slippery Fish: Enforcing Regulation when Agents Learn and Adapt," Cowles Foundation Discussion Papers 2143R, Cowles Foundation for Research in Economics, Yale University, revised Mar 2021.
    19. Gonzalez-Lira, Andres & Mobarak, Ahmed Mushfiq, 2019. "Slippery Fish: Enforcing Regulation under Subversive Adaptation," IZA Discussion Papers 12179, Institute of Labor Economics (IZA).
    20. Li, Lixing & Liu, Kevin Zhengcheng & Nie, Zhuo & Xi, Tianyang, 2021. "Evading by any means? VAT enforcement and payroll tax evasion in China," Journal of Economic Behavior & Organization, Elsevier, vol. 185(C), pages 770-784.
    21. Armstrong, Christopher S. & Glaeser, Stephen & Kepler, John D., 2019. "Strategic reactions in corporate tax planning," Journal of Accounting and Economics, Elsevier, vol. 68(1).
    22. Kamm, Aaron & Koch, Christian & Nikiforakis, Nikos, 2021. "The ghost of institutions past: History as an obstacle to fighting tax evasion?," European Economic Review, Elsevier, vol. 132(C).
    23. Reda Aboutajdine & Pierre Picard, 2019. "Should I Stalk or Should I Go? An Auditing Exploration/Exploitation Dilemma," Working Papers hal-02373199, HAL.
    24. Gonzalo E. Sánchez, 2022. "Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(3), pages 627-666, June.

Articles

  1. William C Boning & Nathaniel Hendren & Ben Sprung-Keyser & Ellen Stuart, 2025. "A Welfare Analysis of Tax Audits Across the Income Distribution," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 140(1), pages 63-112.
    See citations under working paper version above.
  2. Boning, William C. & Guyton, John & Hodge, Ronald & Slemrod, Joel, 2020. "Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms," Journal of Public Economics, Elsevier, vol. 190(C).

    Cited by:

    1. John A. List & Fatemeh Momeni & Yves Zenou, 2020. "The Social Side of Early Human Capital Formation: Using a Field Experiment to Estimate the Causal Impact of Neighborhoods," Working Papers 2020-187, Becker Friedman Institute for Research In Economics.
    2. Bellon, Matthieu & Dabla-Norris, Era & Khalid, Salma, 2023. "Technology and tax compliance spillovers: Evidence from a VAT e-invoicing reform in Peru," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 756-777.
    3. Juan F. Castro & Daniel Velásquez & Arlette Beltrán & Gustavo Yamada, 2020. "Spillovers and Long Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru," Working Papers 174, Peruvian Economic Association.
    4. Motta Café, Renata & Yarygina, Anastasiya & Escalante, Lisseth, 2024. "Leveraging Data to Improve Tax Compliance for Micro and Small Firms: Evidence from Brazil," IDB Publications (Working Papers) 13603, Inter-American Development Bank.
    5. Bjørneby, Marie & Alstadsæter, Annette & Telle, Kjetil, 2021. "Limits to third-party reporting: Evidence from a randomized field experiment in Norway," Journal of Public Economics, Elsevier, vol. 203(C).
    6. Guillermo Cruces & Dario Tortarolo & Gonzalo Vazquez-Bare, 2024. "Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance," CEDLAS, Working Papers 0337, CEDLAS, Universidad Nacional de La Plata.
    7. Puklavec, Žiga & Kogler, Christoph & Stavrova, Olga & Zeelenberg, Marcel, 2023. "What we tweet about when we tweet about taxes: A topic modelling approach," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 1242-1254.
    8. Liang, Quanxi & Li, Qiumei & Lu, Meiting & Shan, Yaowen, 2021. "Industry and geographic peer effects on corporate tax avoidance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
    9. Xing, Qiuhang & Li, Mengzhe & Xu, Gaoshuang, 2024. "The impact of tax enforcement on corporate energy efficiency: Evidence from a tax collection reform in China," China Economic Review, Elsevier, vol. 87(C).
    10. Antinyan, Armenak & Asatryan, Zareh, 2019. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 19-055, ZEW - Leibniz Centre for European Economic Research.
    11. Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," CEPR Discussion Papers 19039, C.E.P.R. Discussion Papers.
    12. Kasper, Matthias & Rablen, Matthew D., 2023. "Tax compliance after an audit: Higher or lower?," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 157-171.
    13. Castro, Juan Francisco & Velásquez, Daniel & Beltrán, Arlette & Yamada, Gustavo, 2022. "The direct and indirect effects of messages on tax compliance: Experimental evidence from Peru," Journal of Economic Behavior & Organization, Elsevier, vol. 203(C), pages 483-518.
    14. Guillermo Cruces & Dario Tortarolo & Gonzalo Vazquez-Bare, 2022. "Design of two-stage experiments with an application to spillovers in tax compliance," IFS Working Papers W22/32, Institute for Fiscal Studies.
    15. Irene Di Marzio & Sauro Mocetti & Enrico Rubolino, 2024. "The market externalities of tax evasion," Temi di discussione (Economic working papers) 1467, Bank of Italy, Economic Research and International Relations Area.
    16. Kastoryano, Stephen, 2025. "The Unintended Consequences of Tax Code Complexity," IZA Discussion Papers 17722, Institute of Labor Economics (IZA).
    17. Puklavec, Žiga & Stavrova, Olga & Kogler, Christoph & Zeelenberg, Marcel, 2024. "Diffusion of tax-related communication on social media," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 110(C).
    18. Liu, Feng & Liu, Fengrui & Huang, Jiqiang & Dong, Haoran, 2024. "Aid and national tax capacity: Empirical evidence from Chinese aid," China Economic Review, Elsevier, vol. 85(C).
    19. Julio López‐Laborda & Jaime Vallés‐Giménez & Anabel Zarate‐Marco, 2023. "Fighting vacation rental tax evasion through warnings to potential evaders," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 51(6), pages 1437-1466, November.
    20. Saulitis, Andris & Chapkovski, Philipp, 2023. "Investigating Tax Compliance with Mixed-Methods Approach: The Effect of Normative Appeals Among the Firms in Latvia," MPRA Paper 116560, University Library of Munich, Germany.
    21. Debora Di Gioacchino & Domenico Fichera, 2022. "Tax evasion and social reputation: The role of influencers in a social network," Metroeconomica, Wiley Blackwell, vol. 73(4), pages 1048-1069, November.

More information

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Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 3 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (3) 2018-03-05 2023-06-19 2023-07-24. Author is listed
  2. NEP-ACC: Accounting and Auditing (2) 2018-03-05 2023-07-24. Author is listed
  3. NEP-IUE: Informal and Underground Economics (2) 2018-03-05 2023-07-24. Author is listed
  4. NEP-PUB: Public Finance (2) 2023-06-19 2023-07-24. Author is listed
  5. NEP-EXP: Experimental Economics (1) 2018-03-05. Author is listed

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