Concepedia

Tax Payment Errors

Tax Payment Errors is a construct in tax administration research that denotes inaccuracies in the calculation, reporting, or remittance of tax liabilities arising from taxpayer noncompliance, administrative flaws, or systemic complexities within the fiscal governance framework.

6

Publications

351

Citations

9

Authors

6

Institutions

Publications per year

2017–2026

0

Parents

Publications

6

Optimum taxation with errors in administration

Nicholas Stern · Journal of Public Economics · 1982 · 227 citations · Full text

, , +11

The effect of tax revenue budgeting errors on fiscal balance: evidence from the Swiss cantons

Florian Chatagny, Nils Soguel · International Tax and Public Finance · 2011 · 44 citations · Full text

, , +10

EITC Noncompliance: The Determinants of the Misreporting of Children

Janet McCubbin · National Tax Journal · 2000 · 41 citations

, , +13

Application of neural networks for detecting erroneous tax reports from construction companies

Jieh Haur Chen, Mu-Chun Su, Chang-Yi Chen et al. · Automation in Construction · 2011 · 16 citations

, , +16

EITC Noncompliance: the Misreporting of Children and the Size of the EITC

Janet McCubbin · RePEc: Research Papers in Economics · 2000 · 12 citations

, , +13

1–5 of 6

Authors

9

  1. JM
    Janet McCubbin

    United States Department of the Treasury, United States

    3 publications · 64 citations

    3

    h-index

  2. FC
    Florian Chatagny

    Université de Rennes, France

    1 publications · 44 citations

    1

    h-index

  3. NS
    Nicholas Stern

    London School of Economics and Political Science, United Kingdom

    1 publications · 227 citations

    1

    h-index

  4. JH
    Jieh Haur Chen

    National Central University, Taiwan

    1 publications · 16 citations

    1

    h-index

  5. NS
    Nils Soguel

    University of Lausanne, Switzerland

    1 publications · 44 citations

    1

    h-index

1–5 of 9

Institutions

6

  1. University of Lausanne

    Lausanne, Switzerland

    1 h-index

    2 publications

    88 citations

  2. University of Warwick

    Coventry, United Kingdom

    1 h-index

    1 publications

    227 citations

  3. Université Rennes 2

    Rennes, France

    1 h-index

    1 publications

    44 citations

  4. National Central University

    Taoyuan City, Taiwan

    1 h-index

    5 publications

    80 citations

  5. Université de Rennes

    Rennes, France

    1 h-index

    1 publications

    44 citations

  6. United States Department of the Treasury

    Washington, United States

    1 h-index

    1 publications

    11 citations

1–6 of 6

Venues

  1. SSRN Electronic Journal

    Repository · 1 publications · 11 citations

    1

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 1 publications · 12 citations

    1

    h-index

  3. National Tax Journal

    NTJ · 1 publications · 41 citations

    1

    h-index

  4. Journal of Public Economics

    1 publications · 227 citations

    1

    h-index

  5. Automation in Construction

    1 publications · 16 citations

    1

    h-index

1–5