Searching for ghosts: who are the nonfilers and how much tax do they owe?

Autor:	Chih-Chin Ho, Brian Erard
Rok vydání:	2001
Předmět:	Economics and Econometrics Double taxation Value-added tax Public economics Ad valorem tax Direct tax State income tax Economics Tax reform Tax avoidance Finance Indirect tax
Zdroj:	Journal of Public Economics. 81:25-50
ISSN:	0047-2727
DOI:	10.1016/s0047-2727(00)00132-8
Popis:	This paper is about 'ghosts' — individuals who fail to comply with their income tax filing requirements. As their name suggests, the identities and characteristics of these individuals are shrouded in mystery. In this paper we attempt to de-mystify the issues surrounding ghosts and examine their role in the compliance process. We begin by extending a standard model of tax evasion to account for the existence of ghosts. We then examine the empirical significance and policy relevance of our extension using a unique data set containing detailed tax and audit information for both filers and nonfilers of U.S. federal income tax returns. © 2001 Elsevier Science B.V. All rights reserved.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::1bd3ce643a8b74f441a2f124e7fd407f https://doi.org/10.1016/s0047-2727(00)00132-8 Zobrazit plný text záznamu Full Text from ScienceDirect