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Hard to Tax Individuals: Indirect Evidence on their Importance in Canada, 1951-2001

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  • Francois Vaillancourt and Judith Hamel

Abstract

We begin by discussing what makes it hard to tax some individuals. We then summarize the results of existing US studies on tax evasion, putting the emphasis on the impact of observable and predictable characteristics on the importance of hard to tax individuals (HTTI).We then turn to an examination of the trends in the number and importance (income) of the relevant types of taxpayers in Canada. We do this using a methodology inspired by predictive work done for compliance costs (Blais and Vaillancourt, 1995).These results could be of interest to tax administrators trying to allocate resources across varying regions in a given year or trying to set the proper level of resources to be used for tax compliance work for a given year.

Suggested Citation

  • Francois Vaillancourt and Judith Hamel, 2003. "Hard to Tax Individuals: Indirect Evidence on their Importance in Canada, 1951-2001," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0326, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper0326
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0326.pdf
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    Keywords

    Hard to Tax; Taxation tax compliance;

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