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Randomness in Tax Enforcement

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  • Suzanne Scotchmer
  • Joel Slemrod

Abstract

For most parameter values, increased randomness about how much taxable income an auditor would assess leads to higher reported income and more revenue, When reducing randomness is costly, optimality requires some randomness in assessed taxable Income. Even if reducing randomness g costless, taxpayers may prefer some randomness when the increased revenue can be rebated, so that the government a revenue stays fixed. These results do not rely on the presence of a distortion in labor supply.

Suggested Citation

  • Suzanne Scotchmer & Joel Slemrod, 1988. "Randomness in Tax Enforcement," NBER Working Papers 2512, National Bureau of Economic Research, Inc.
  • Handle: RePEc:nbr:nberwo:2512
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    1. Slemrod, Joel & Yitzhaki, Shlomo, 1987. " The Optimal Size of a Tax Collection Agency," Scandinavian Journal of Economics, Wiley Blackwell, vol. 89(2), pages 183-192.
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