The tax gap is a phenomenon experienced by revenue collection agencies which describes the difference between the taxes due, as prescribed by legislation, and the actual taxes collected. The tax gap is mostly a result of taxpayer non-compliance, such as the failure to submit a tax return. Recent theories suggest that a taxpayer’s social structure is a significant determinant of a taxpayer’s att...

Given arbitrary pictures, we explore the possibility of using new techniques from computer vision and artificial intelligence to create customized visual games on-the-fly. This includes coloring books, link-the-dot and spot-the-difference popular games. The feasibility of these systems is discussed and we describe prototype implementation that work well in practice in an automatic or semi-autom...

By exploiting the structural tax rate changes created by the Bush-era tax acts in 2001 and 2003, this study offers a first direct investigation of how the differential taxation of financial assets affects households’ asset location and allocation into taxable and tax-deferred accounts in a natural experimental framework. Because bonds are heavily taxed assets, relative to stocks, and tax treatm...

This research aims to examine the effect of profitability, leverage, firm size and audit committee on tax avoidance in banking companies listed Indonesian Stock Exchange period 2016-2020 observation period. Determination sample this study using purposive sampling technique, order obtain a 42 from population 210 companies. was measured Book-Tax Difference (BTD) method. The analytical technique u...

Michael Keen and Joel Slemrod’s REBELLION, RASCALS AND REVENUE: TAX FOLLIES WISDOM THROUGH THE AGES (Princeton University Press, 2021) is a wonderful book, which should be read by any student of taxation. To most tax policy makers academics, history may seem bit arcane, because they believe that the study taxation especially public finance economics story progress we know better how to design g...

This paper investigates the impact of sugar-sweetened beverages (SSB) taxes on consumption, bodyweight and tax burden for low-income, middle-income and high-income groups using an Almost Ideal Demand System and 2011 Household level scanner data. A significant contribution of our paper is that we compare two types of SSB taxes recently advocated by policy makers: A 20% flat rate sales (valoric) ...

To combat their aversion to paying taxes, many taxpayers can exercise some control over their tax bill. U.S. tax law includes a rich menu of tax-incentivized behaviors, including favorable treatment of mortgage interest, retirement savings, and charitable giving, among many other provisions. Through undertaking these actions, or through remembering to claim credits or deductions due for actions...

361 National Tax Journal Vol. LIII, No. 3, Part 1 Abstract The use of tax incentives instead of direct spending to promote social and economic goals is growing. This paper considers whether it matters if fiscal interventions take the form of direct spending or tax breaks. Tax breaks can, and increasingly do, replace spending programs with the same effects on resource allocation and income distr...