Recent suggestions by policy makers, economists, and competitors that Freddie Mac and Fannie Mae posed increasing risks due to size, structure, and behavior have led many to question whether the government sponsored enterprises (GSEs) had fulfilled their mission and outlived their usefulness. While appealing to contemplate more competition in the secondary mortgage market, there is, in fact, no...

817 National Tax Journal Vol. LIX, No. 4 December 2006 Abstract Research on the effects of audits on individual compliance has been inconclusive. In this paper, we analyze for the fi rst time VAT tax return information and enforcement data to assess the impact of audits on subsequent compliance of taxpayers in Argentina and Chile. The evidence of this unique data set shows that audits have the ...

The National Institute of General Medical Sciences (NIGMS) at the U.S. National Institutes of Health has an annual budget of more than $2.3 billion. The institute uses these funds to support fundamental biomedical research and training at universities, medical schools, and other institutions across the country. My job as director of NIGMS is to work to maximize the scientific returns on the tax...

The role of taxes is very important in securing the State Revenue and Expenditure Budget (APBN), therefore tax revenues are expected to grow from time time. One efforts Directorate General Taxes increasing revenues, one which use Self-assessment System, a system that requires taxpayers calculate, pay, selfreport payable, so determination amount entrusted themselves. However, practice System dif...

there is always a considerable difference between the corporate performance and the tax levy that is identified by the taxation authorities which has become a common practice. this fact has led to no fairness among taxpayers, a fact that influences the horizontal and vertical sides of equity. horizontal equity is created when people feel the benefits of the tax gain that is proportional to the ...