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  • Influence
The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement
The existing paradigm for the economic analysis of tax compliance provides an inadequate theory of the revenue collection process. Even as a purely economic model, its exclusive focus on individualExpand
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THE EFFECT OF AUDIT RATES ON THE FEDERAL INDIVIDUAL INCOME TAX, 1977-1986
This paper analyzes empirically the effects of audit rates and certain other factors on the filing of federal individual income tax returns and the self-reporting of taxes due. Using data drawn fromExpand
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THE ECONOMICS OF TAX COMPLIANCE: FACT AND FANTASY
Announcements by both the Internal Revenue Service and private analysts that in recent years unreported taxable income in the United States has been averaging 10-15 percent of total taxable incomeExpand
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Public Opinion and the Push to Repeal the Estate Tax
We examine the recent battle for federal estate tax repeal in order better to understand the role of public opinion in enacting legislation, particularly regarding low salience issues. Our analysesExpand
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Implementing a Progressive Consumption Tax
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The David R. Tillinghast Lecture: Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies
It is a pleasure to be here today to deliver the first David R. Tillinghast Lecture of the 21st century,l a lecture honoring a man who has done much to shape and stimulate our thinking about theExpand
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Dividend Taxation in Europe: When the ECJ Makes Tax Policy
This article analyzes a complex line of recent decisions in which the European Court of Justice has set forth its vision of a nondiscriminatory system for taxing corporate income distributed asExpand
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100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States
To most Americans, the United States tax code has become a vast and confounding puzzle. In 1940, the instructions to the form 1040 were about four pages long. Today they have ballooned to more than aExpand
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The “Original Intent” of U.S. International Taxation
III. THE “ORIGINAL INTENT” OF U.S. TAX LAW GOVERNING INTERNATIONAL TRANSACTIONS . . 1041 A. The Revenue Act of 1918—Enacting the Foreign Tax Credit . . . . . . . . . . . . . . . . . . . . . . . 1043Expand
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FOREWORD: NOMOS AND NARRATIVE
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