National Tax Journal · 2001 · 311 citations · 11 references
Optimal TaxationCorporate TaxLawPolicy AnalysisLegal ComplianceNormative AnalysisTax IncentiveFederal Tax PracticeEstate TaxTax PolicyTax LawEconomicsPublic PolicyCompliance ManagementAlternative Enforcement StrategiesTax AvoidanceControlled ExperimentTax CompliancePublic FinanceFederal TaxRevenue Field ExperimentBusinessMinnesota DepartmentRegulation
This paper explores one part of a 1994 Minnesota Department of Revenue field experiment designed to study the effectiveness of alternative enforcement strategies. Two letters containing different normative appeals were sent to two large groups of taxpayers; a control group received no letter. The impact of the letters on voluntary compliance is measured by comparing the change (for tax years 1994-93) in reported income and in taxes paid for treated versus control taxpayers (a difference-in-difference approach). We find little evidence of an overall treatment effect. However, the letters do appear to impact the compliance behavior of some groups of taxpayers.
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Income tax evasion: a theoretical analysis
Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.8K citations
Richard D. Schwartz, Sonya Orleans · The University of Chicago Law Review · 1967 · 349 citations