000			01404nam a22001577a 4500
999			_c513636 _d513636
008			200316b ||||| |||| 00| 0 eng d
100			_aSlemrod, Joel _918415
245			_aTax compliance and enforcement
260			_bJournal of Economic Literature
300			_a57(4), Dec, 2019: p.904-954.
520			_aThis paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It first discusses what methodologies and data have facilitated these contributions, and then presents critical summaries of what has been learned. It discusses a promising new development—the analysis of randomized controlled trials mostly delivered via letters from the tax authority—and then reviews recent research using various methods about the impact of the principal enforcement tax policy instruments: audits, information reporting, and remittance regimes. I also explore several understudied issues worthy of more research attention. The paper closes by outlining a normative framework based on the behavioral response elasticities now being credibly estimated that allow one to assess whether a given enforcement intervention is worth doing. - Reproduced
650			_aTaxation - Compliance costs _916843
773			_aJournal of Economic Literature
906			_aTAXATION - EVASION
942			_cAR