메뉴 건너뛰기




Volumn 49, Issue 1, 1996, Pages 105-115

An IRS production function

Author keywords

[No Author keywords available]

Indexed keywords


EID: 1542476646     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (16)

References (16)
  • 1
    • 0345774308 scopus 로고
    • The Effect of Audits and Socioeconomic Variables on Compliance
    • edited by Joel Slemrod, Ann Arbor: The University of Michigan Press
    • Beron, Kurt J., Helen V. Tauchen, and Ann Dryden Witte. "The Effect of Audits and Socioeconomic Variables on Compliance." In Why People Pay Taxes: Tax Compliance and Enforcement, edited by Joel Slemrod, 67-89. Ann Arbor: The University of Michigan Press, 1992.
    • (1992) Why People Pay Taxes: Tax Compliance and Enforcement , pp. 67-89
    • Beron, K.J.1    Tauchen, H.V.2    Witte, A.D.3
  • 4
    • 0010032088 scopus 로고
    • The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986
    • December
    • Dubin, Jeffrey A., Michael J. Graetz, and Louis L. Wilde. "The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986." National Tax Journal 43 No. 4 (December, 1990): 395-410.
    • (1990) National Tax Journal , vol.43 , Issue.4 , pp. 395-410
    • Dubin, J.A.1    Graetz, M.J.2    Wilde, L.L.3
  • 5
    • 0002829019 scopus 로고
    • The Measurement of Economic Depreciation
    • edited by Charles R. Hulten, Washington, D.C.: The Urban Institute Press
    • Hulten, Charles R., and Frank C. Wykoff. "The Measurement of Economic Depreciation." In Depreciation, Inflation, and the Taxation of Income from Capital, edited by Charles R. Hulten, 81-125. Washington, D.C.: The Urban Institute Press, 1981.
    • (1981) Depreciation, Inflation, and the Taxation of Income from Capital , pp. 81-125
    • Hulten, C.R.1    Wykoff, F.C.2
  • 6
    • 21844486873 scopus 로고
    • Tax Enforcement: A Public Choice Perspective
    • January
    • Hunter, William, and Michael Nelson. "Tax Enforcement: A Public Choice Perspective." Public Choice 82 (January, 1995): 53-67.
    • (1995) Public Choice , vol.82 , pp. 53-67
    • Hunter, W.1    Nelson, M.2
  • 7
    • 0004765855 scopus 로고
    • The Relationship between IRS Enforcement and Tax Yield
    • September
    • Malanga, Frank. "The Relationship between IRS Enforcement and Tax Yield." National Tax Journal 39 No. 3 (September, 1986): 333-7.
    • (1986) National Tax Journal , vol.39 , Issue.3 , pp. 333-337
    • Malanga, F.1
  • 8
    • 0001413807 scopus 로고
    • Income Tax Evasion, Labour Supply, and the Equity-Efficiency Tradeoff
    • December
    • Sandmo, Agnar. "Income Tax Evasion, Labour Supply, and the Equity-Efficiency Tradeoff." Journal of Public Economics 16 No. 3 (December, 1981): 265-88.
    • (1981) Journal of Public Economics , vol.16 , Issue.3 , pp. 265-288
    • Sandmo, A.1
  • 9
    • 0000298964 scopus 로고
    • Optimal Taxation and Optimal Tax Systems
    • Winter
    • Slemrod, Joel. "Optimal Taxation and Optimal Tax Systems." Journal of Economic Perspectives 4 No. 1 (Winter, 1990): 157-98.
    • (1990) Journal of Economic Perspectives , vol.4 , Issue.1 , pp. 157-198
    • Slemrod, J.1
  • 10
    • 0012979195 scopus 로고
    • The Optimal Size of a Tax Collection Agency
    • Slemrod, Joel, and Shlomo Yitzhaki. "The Optimal Size of a Tax Collection Agency." Scandinavian Journal of Economics 89 No. 2 (1987): 183-92.
    • (1987) Scandinavian Journal of Economics , vol.89 , Issue.2 , pp. 183-192
    • Slemrod, J.1    Yitzhaki, S.2
  • 11
    • 84934454100 scopus 로고
    • Congressional Control Model of Treasury Revenue Collection
    • July
    • Toma, Eugenia F., and Mark Toma. "Congressional Control Model of Treasury Revenue Collection." Southern Economic Journal 52 (July, 1986): 141-54.
    • (1986) Southern Economic Journal , vol.52 , pp. 141-154
    • Toma, E.F.1    Toma, M.2
  • 15
    • 0003820162 scopus 로고
    • Washington, D.C.: Government Printing Office
    • U.S. Treasury, Internal Revenue Service (IRS). Annual Report. Washington, D.C.: Government Printing Office, 1955-90.
    • (1955) Annual Report
  • 16
    • 0348235606 scopus 로고
    • On the Shadow Price of a Tax Inspector
    • Yitzhaki, Shlomo, and Yitzhak Vankeen. "On the Shadow Price of a Tax Inspector." Public Finance 44 No. 3 (1989): 492-505.
    • (1989) Public Finance , vol.44 , Issue.3 , pp. 492-505
    • Yitzhaki, S.1    Vankeen, Y.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.