As policy makers recognize the complexity of the tax system can result in some “evasion” being due to errors, there has been increasing focus on the role of taxpayer services as a tool in the enforcement regime. Such programs can improve the image of the tax agency but the critical issue is the effect on tax reporting. While the earlier focus has been on tax evasion, tax overreporting is also a...

In the early twentieth century, three provinces of the Austrian half of the Habsburg Empire enacted national compromises in their legislation that had elements of non-territorial autonomy provisions. Czech and German politicians in Moravia reached an agreement in 1905. In the heavily mixed Bukovina, Romanian, Ukrainian, German, Jewish and Polish representatives agreed on a new provincial consti...

I examine the response of husbands' and wives' earnings to a tax reform in which husbands' and wives' tax rates changed independently, allowing me to examine the effect of both spouses' incentives on each spouse's behavior. I analyze the large Swedish tax reform of 1990–1991 and find that in response to a compensated fall in one spouse's tax rate, each spouse's earnings rise. I compare these re...

BREE years after its enactment, controversy still surrounds the Economic Recovery Tax Act of 1981 (ERTA) and its successor, the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA). On the one hand, the Reagan administration claims that the 1981 tax reductions substantially increased U.S. business investment and contributed to the strong recovery from the 1981—82 recession’. On the other ha...