Tax Compliance and Enforcement: New Research and Its Policy Implications
85 Pages Posted: 3 Feb 2016 Last revised: 17 Feb 2016
Date Written: January 16, 2016
This paper reviews recent economic research in tax administration, compliance, and enforcement and discusses the implications of the results of this research for realistic policy options.
Keywords: taxation, evasion, tax enforcement, tax administration
JEL Classification: H20, H26, H31
Suggested Citation: Suggested Citation