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Titolo:
Searching for ghosts: who are the nonfilers and how much tax do they owe?
Autore:
Erard, B; Ho, CC;
Indirizzi:
B Erard & Associates, Reston, VA 20191 USA B Erard & Associates Reston VAUSA 20191 Associates, Reston, VA 20191 USA Res Off, Internal Revenue Serv, Washington, DC USA Res Off Washington DC USA Off, Internal Revenue Serv, Washington, DC USA
Titolo Testata:
JOURNAL OF PUBLIC ECONOMICS
fascicolo: 1, volume: 81, anno: 2001,
pagine: 25 - 50
SICI:
0047-2727(200107)81:1<25:SFGWAT>2.0.ZU;2-A
Fonte:
ISI
Lingua:
ENG
Keywords:
nonfiler Tax evasion; tax avoidance; income tax; ghost;
Tipo documento:
Article
Natura:
Periodico
Settore Disciplinare:
Social & Behavioral Sciences
Citazioni:
21
Recensione:
Indirizzi per estratti:
Indirizzo: Erard, B B Erard & Associates, 2350 Swaps Court, Reston, VA 20191 USA B Erard & Associates 2350 Swaps Court Reston VA USA 20191 191 USA
Citazione:
B. Erard e C.C. Ho, "Searching for ghosts: who are the nonfilers and how much tax do they owe?", J PUBLIC EC, 81(1), 2001, pp. 25-50

Abstract

This paper is about 'ghosts' - individuals who fail to comply with their income tax filing requirements. As their name suggests, the identities and characteristics of these individuals are shrouded in mystery. In this paper we attempt to de-mystify the issues surrounding ghosts and examine their role in the compliance process. We begin by extending a standard model of taxevasion to account for the existence of ghosts. We then examine the empirical significance and policy relevance of our extension using a unique data set containing detailed tax and audit information for both filers and nonfilers of U.S. federal income tax returns. (C) 2001 Elsevier Science B.V. Allrights reserved.

ASDD Area Sistemi Dipartimentali e Documentali, Università di Bologna, Catalogo delle riviste ed altri periodici
Documento generato il 15/07/20 alle ore 20:14:26