Ensuring compliance with the tax laws is an enduring challenge for all governments. However, methods by which governments enforce laws, and individuals firms evade their taxes, change over time, due at least in part to changing technology. In this paper I examine how technology, especially changes driven transformation of information into digital formats use computers, seems likely affect evasi...

Abstract Italian governments have frequently chosen tax amnesties or concessions, with the twofold purpose of creating new budget resources and cancelling irredeemable debts. Such course action constitutes a “shortcut” policy in terms fighting evasion, which is matter less popular among voters more demanding efficiency political continuity. This paper investigates effects 2016–2019 concession, ...

We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We first use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending policy, more specifically. Next, we move to the county level, and measure tax behavior as elections, d...

We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We first use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending policy, more specifically. Next, we move to the county level, and measure tax behavior as elections, d...

In a two-stage lab experiment, we examine whether wage inequity has greater impact on tax compliance and the beliefs about peers’ levels among wronged when it results from intentional human choice versus random mechanism. Subjects are organized into groups of six. first stage, perform manipulation by assigning equitable or inequitable wages to subjects as remuneration for real-effort task. seco...