STATE INCOME TAXES—SAFEGUARDING THE YIELD—METHODS EMPLOYED IN DELAWARE

Income underreporting among the self-employed: a permanent income approach

The consumption based method to estimate underreporting among self-employed, introduced by Pissarides and Weber (1989), is one of the workhorses in the empirical literature on tax evasion/avoidance. We show that failure to account for transitory income fluctuations in current income may overestimate the degree of underreporting by around 40 percent. Previous studies typically use instrumental v...

In the Supreme Court of the State of Delaware

In the Supreme Court of the State of Delaware

In the Supreme Court of the State of Delaware

In the Supreme Court of the State of Delaware