Tax Collection

Tax Collection is the legal-administrative process within tax administration by which public authorities secure the payment of tax liabilities established under substantive tax law, primarily by organizing and overseeing taxpayers’ voluntary remittance of amounts due and, where necessary, employing coercive measures and procedural instruments to recover unpaid taxes.

208

Publications

8.8K

Citations

386

Authors

214

Institutions

Publications per year

2017–2026

Parents

Local TaxationState TaxationTax AdministrationTax ProcedureTax Treaties

Children

Collection Statute Of LimitationsCompromise Of Tax LiabilityCross-border Tax CollectionDebt Settlement In TaxationIncome Tax WithholdingLocal Tax DelinquencySelf-assessment Tax SystemsState Tax CollectionTax Enforcement PrioritiesTax Garnishment

Publications

208

The behavioralist as tax collector: Using natural field experiments to enhance tax compliance

Michael Hallsworth, John A. List, Robert Metcalfe et al. · Journal of Public Economics · 2017 · 749 citations · Full text

Public Affairs, Economics, Public Policy +16

<i>E-ZTAX</i>: Tax Salience and Tax Rates<sup>*</sup>

Amy Finkelstein · The Quarterly Journal of Economics · 2009 · 537 citations

Public Affairs, Economics, Public Finance +15

The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement

The Journal of Law Economics and Organization · 1986 · 416 citations

Law, Public Finance, Tax Law +14

INFLATION, LAGS IN COLLECTION, AND THE REAL VALUE OF TAX REVENUE

1977 · 252 citations

Public Affairs, Economics, Public Finance +11

Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance

Erich Kirchler, Ingrid Wahl · Journal of Economic Psychology · 2010 · 235 citations

Public Affairs, Accounting, Public Finance +13

1–5 of 208

Authors

386

RW
Robert W. McGee
Fayetteville State University, United States
6 publications · 252 citations
6
h-index
AM
Adriana M. Ross
Florida International University, United States
4 publications · 85 citations
4
h-index
OF
Odd‐Helge Fjeldstad
Chr. Michelsen Institute, Norway
4 publications · 280 citations
4
h-index
LP
Lars P. Feld
Walter Eucken Institut, Germany
3 publications · 101 citations
3
h-index
EK
Edgar Kiser
University of Washington, United States
3 publications · 248 citations
3
h-index

1–5 of 386

Institutions

214

1–8 of 214

Venues

SSRN Electronic Journal
Repository · 22 publications · 584 citations
15
h-index
Journal of Public Economics
6 publications · 1.2K citations
6
h-index
RePEc: Research Papers in Economics
Repository · 6 publications · 139 citations
5
h-index
National Tax Journal
NTJ · 3 publications · 139 citations
3
h-index
IMF Working Paper
3 publications · 37 citations
3
h-index

1–5