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http://ssrn.com/abstract=425546
 
 

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Randomness in Tax Enforcement


Suzanne Scotchmer


University of California - Department of Economics ; School of Law, University of California, Berkeley; National Bureau of Economic Research (NBER)

Joel B. Slemrod


University of Michigan, Stephen M. Ross School of Business; National Bureau of Economic Research (NBER)

February 1988

NBER Working Paper No. w2512

Abstract:     
For most parameter values, increased randomness about how much taxable income an auditor would assess leads to higher reported income and more revenue, When reducing randomness is costly, optimality requires some randomness in assessed taxable Income. Even if reducing randomness g costless, taxpayers may prefer some randomness when the increased revenue can be rebated, so that the government a revenue stays fixed. These results do not rely on the presence of a distortion in labor supply.

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Date posted: June 28, 2004  

Suggested Citation

Scotchmer, Suzanne and Slemrod, Joel B., Randomness in Tax Enforcement (February 1988). NBER Working Paper No. w2512. Available at SSRN: http://ssrn.com/abstract=425546

Contact Information

Suzanne Scotchmer (Contact Author)
University of California - Department of Economics ( email )
Berkeley, CA 94720-3880
United States
510-643-8562 (Phone)
School of Law, University of California, Berkeley ( email )
215 Boalt Hall
Berkeley, CA 94720-7200
United States
National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business ( email )
701 Tappan Street
Room A2120
Ann Arbor, MI 48109-1234
United States
734-936-3914 (Phone)
734-763-4032 (Fax)
National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
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