منابع مشابه
Unintended pregnancy and taxpayer spending.
CONTEXT Nearly half of all pregnancies in the United States are unintended. These pregnancies likely represent a substantial cost to taxpayers, but national-level estimates of these public costs have been lacking. METHODS Taxpayer spending on unintended pregnancy is measured by multiplying estimates of the 2001 incidence of publicly financed unintended pregnancy outcomes (abortions, fetal los...
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متن کاملPredicting Aggregate Taxpayer Compliance Behavior
The IRS seeks to be able to estimate the impact that its service and enforcement interventions have on the voluntary compliance of taxpayers. A key method for doing that is to conduct field experiments among taxpayers as they respond to their real tax obligations. A typical experimental design includes tracking the behavior of both a test group and a control group, which are sufficiently identi...
متن کاملThe effects of taxpayer liability information services
The complexity of the individual income tax system can give rise to both under and overreporting of liability, thus creating a wedge between taxpayer perceptions of the price of public services and their actual cost, and potentially leading to budget misallocations and associated efficiency losses. This study uses theory and experiments to evaluate the effectiveness of taxpayer service programs...
متن کاملCost Uncertainty and Taxpayer Compliance
The existence of a private cost borne by audited taxpayers affects the tax enforcement policy. This is so because tax auditors will face now two sources of uncertainty, namely, the typical one associated with taxpayers’ income and that associated with the taxpayers’ idiosyncratic attitude towards tax compliance. Moreover, the inspection policy can be exposed to some randomness from the taxpayer...
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ژورنال
عنوان ژورنال: International Tax and Public Finance
سال: 2013
ISSN: 0927-5940,1573-6970
DOI: 10.1007/s10797-013-9275-y