Spatiality and Persistence in U.S. Individual Income Tax Compliance

Effective Tax Functions for the US Individual Income Tax : 1966

The Compliance Cost of the U.s. Individual Income Tax System: a Second Look after Tax Reform***

S IMPLIFICATIONwas one of the prinforms with pages of confusing directions, cipal objectives of the tax reform the need to keep complex and detailed movement of the 1980's that culminated records and to understand the personal in the Tax Reform Act of 1986 (TRA86). impact of a code which treats alternative To emphasize the importance of simplifieconomic behaviors differentially, the cation, the...

Reforming the Individual Income Tax

Starting in the late 1970s the Tayloe Murphy Institute, which was one of two institutions that combined to form the Weldon Cooper Center for Public Service in 1987, published a series of monographs on fiscal issues in the Commonwealth of Virginia. Six papers were eventually published. In the mid-1980s the series was discontinued. Many topics had been covered and did not require immediate reexam...

Optimal Tax Mix with Income Tax Non-compliance∗

Although developing countries face high levels of income inequality, they rely more on consumption taxes, which tend to be linear and are less effective for redistribution than a non-linear income tax. One explanation for this pattern is that the consumption taxes are generally more enforceable in these economies. This paper studies the optimal combination of a linear consumption tax, with a no...

Tax Evasion, Income Inequality and Opportunity Costs of Compliance

This paper argues that widening income inequality contributes to the propensity to evade by both reducing the probability of detection and increasing compliance opportunity costs. Lower detection probability occurs as rising inequality gradually alters the composition of income from being employment-based (i.e., matchable) to investment-based (i.e., non-matchable). Greater economic polarization...