tax evasion

New experimental methods, tested in Indonesia, can more accurately measure tax evasion by firms, revealing both the scale of tax evasion and providing insights into the characteristics associated with higher levels of evasion.

Evidence from China shows tax revenues increase in the short run from better enforcement, but these increases decrease over time as firms downsize

A simple tax enforcement email aimed at non-filers offers a cost-effective solution for improving tax compliance

How does information about tax audits affect tax evasion? Firms do increase their tax compliance but this response is not necessarily rational.

Compared to existing income taxes, a value-added tax limits the tax base to information that can easily be monitored, reducing the role of discretion

Tax evasion leads to large losses in government revenue. A recent study explores the limitations of a potential solution, third-party reporting

Even formal firms evade payroll taxes, and workers can be effective monitors of their employers’ reports, with the right incentives.