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"Sizing" the problem of the Hard-to-Tax

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  • James Alm and Joege Martinez Vazquez

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Abstract

In this paper we analyze the hard-to-tax, asking the basic question: Why should the HTT matter to policy makers? We begin in Section Two by attempting to identify both the HTT and the main parameters of the problem. Section Three examines some of the impacts of the hard-to-tax, looking at revenue collections and at the structure of tax systems. Section Four explores the impact of the HTT on the allocation of resources in the economy and on the process of economic development. Section Five then looks at the impact of the HTT on equity and the distribution of income. The paper concludes with some implications for the design of tax policy design and for the administration and enforcement of tax policy.

Suggested Citation

  • 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.
  • Handle: RePEc:ays:ispwps:paper0321
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0321.pdf
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    References listed on IDEAS

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    1. Feinstein, Jonathan S, 1999. "Approaches for Estimating Noncompliance: Examples from Federal Taxation in the United States," Economic Journal, Royal Economic Society, vol. 109(456), pages 360-369, June.
    2. Arnold C. Harberger, 1962. "The Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 70, pages 215-215.
    3. Kesselman, Jonathan R., 1989. "Income tax evasion : An intersectoral analysis," Journal of Public Economics, Elsevier, vol. 38(2), pages 137-182, March.
    4. Alm, James & Bahl, Roy & Murray, Matthew N, 1991. "Tax Base Erosion in Developing Countries," Economic Development and Cultural Change, University of Chicago Press, vol. 39(4), pages 849-872, July.
    5. Jung, Young H. & Snow, Arthur & Trandel, Gregory A., 1994. "Tax evasion and the size of the underground economy," Journal of Public Economics, Elsevier, vol. 54(3), pages 391-402, July.
    6. Filip Palda, 1998. "Evasive Ability and the Efficiency Cost of the Underground Economy," Canadian Journal of Economics, Canadian Economics Association, vol. 31(5), pages 1118-1138, November.
    7. Yaniv, Gideon, 1988. "Withholding and non-withheld tax evasion," Journal of Public Economics, Elsevier, vol. 35(2), pages 183-204, March.
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