Does it matter who writes the check to the government? The economics of tax remittance

National Tax Journal

Volumn 61, Issue 2, 2008, Pages 251-275

  Slemrod, Joel ^a  

^a UNIVERSITY OF MICHIGAN   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 50549096557     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2008.2.05     Document Type: Article

References (43)

1. Armey, Dick. "Why America Needs the Flat Tax." In Fairness and Efficiency in the Flat Tax, by Robert E. Hall, Alvin Rabushka, Dick Armey, Robert Eisner, and Herbert Stein, 96-101. Washington, D.C.: The AEI Press, 1996.
2. Baird, Douglas, Arturo Bris, and Ning Zhu. "The Dynamics of Large and Small Chapter 11 Cases: An Empirical Study." Yale ICF Working Paper No. 05-29. New Haven, CT: International Center for Finance, 2005.
3. Becker, Gary S., and Casey B. Mulligan. "Deadweight Costs and the Size of Government." Journal of Law and Economics 46 No. 2 (October, 2003): 293-340.
4. Beerbower, Cynthia G. "Fuel Taxes for Deficit Reduction." Testimony before the Senate Finance Committee. Washington, D.C., July 18,1995.
5. Bird, Richard. "Why Tax Corporations?" Bulletin for International Fiscal Documentation 52 (2002): 194-203.
6. Brownlee, Elliott. Federal Taxation in America: A Short History. Cambridge: Cambridge University Press and Woodrow Wilson International Center for Scholars, 1996.
7. Christensen, Kevin, Robert Cline, and Tom Neubig. "Total Corporate Taxation: 'Hidden,' Above-the-Line, Non-Income Taxes." National Tax Journal 54 No. 3 (September, 2001): 495-506.
8. Dalton, Hugh. Principles of Public Finance. London: Routledge and Kegan, 1954.
9. Denison, Dwight, and Rex L. Facer II. "Interstate Tax Coordination: Lessons from the International Fuel Tax Agreement." National Tax Journal 58 No. 3 (September, 2005): 591-604.
10. Dharmapala, Dhammika, Joel Slemrod, and John D. Wilson. "Taxation and the Missing Middle: Optimal Tax Remittance with Firm-Level Administrative Costs." University of Michigan. Mimeo, 2008.
11. Diamond, Peter, and James Mirrlees. "Optimal Taxation and Public Production. I-Production Efficiency." American Economic Review 61 No. 1 (March, 1971): 8-27.
12. Doherty, Brian. "Best of Both Worlds." Reason (June, 1995).
13. Douglas, Roy. Taxation in Britain since 1660. Houndmills, Basingstoke, Hampshire, England: Palgrave Macmillan, 1999.
14. Dusek, Libor. "Do Governments Grow When They Become More Efficient? Evidence from Tax Withholding." University of Chicago. Mimeo, 2003.
15. Ebrill, Liam, Michael Keen, Jean-Paul Bodin, and Victoria Summers. The Modern VAT. Washington, D.C.: International Monetary Fund, 2001.
16. Gordon, Roger, and Wei Li. "Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation." NBER Working Paper No. 11267. Cambridge, MA: National Bureau of Economic Research, 2005.
17. Hill, Joseph A. "The Civil War Income Tax." Quarterly Journal of Economics 8 No. 4 (July, 1894): 416-52.
18. th Congress of the International Institute of Public Finance, edited by Pierre Pestieau, 384-99,1992.
19. International Monetary Fund. Technical Note: VAT Withholding. Washington, D.C.: IMF, 2006.
20. Keen, Michael. "VAT Attacks!" International Tax and Public Finance 14 No. 4 (August, 2007): 365-81.
21. Keen, Michael, and Ben Lockwood. "Is the VAT a Money Machine?" National Tax Journal 59 No. 4 (December, 2006): 905-28.
22. Keen, Michael, and Jack Mintz. "The Optimal Threshold for a Value-Added Tax." Journal of Public Economics 88 No. 3 (March, 2004): 559-76.
23. Keen, Michael, and Steven Smith. "VAT Fraud and Evasion: What Do We Know and What Can Be Done?" National Tax Journal 59 No. 4 (December, 2006): 861-87.
24. Kotlikoff, Laurence, and Lawrence Summers. "Tax Incidence." In Handbook of Public Economics, edited by Alan J. Auerbach and Martin Feldstein, Vol. 2, 1043-92. Amsterdam: Elsevier, 1987.
25. Krauss, Mel, and Richard M. Bird. "The Value Added Tax: Critique of a Review." Journal of Economic Literature 9 No. 4 (December, 1971): 1167-73.
26. Lent, George A. The Corporate Franchise as a Basis for Taxation. Austin: University of Texas Press, 1942.
27. McCulloch, John R. A Treatise on the Principles and Practical Influence of Taxation and the Funding System, edited by Denis P. O'Brien, 156. (First published in 1845.) Edinburgh and London: Scottish Academic Press, 1975.
28. Meade, James E. The Structure and Reform of Direct Taxation. Report of a Committee chaired by Professor J. E. Meade. London: Institute for Fiscal Studies and George Allen & Unwin, 1978.
29. Organisation for Economic Co-operation and Development (OECD). Centre for Tax Policy and Administration. Tax Administration in OECD Countries: Comparative Information Series (2006). Prepared by Forum on Tax Administration Compliance Sub-group, Paris, 2006.
30. The President's Advisory Panel on Federal Tax Reform. Simple, Fair, and Pro-Growth: Proposals to Fix America's Tax System. Washington, D.C.: U.S. Government Printing Office, 2005.
31. Ring, Raymond J., Jr. "The Proportion of Consumers' and Producers' Goods in the General Sales Tax." National Tax Journal 42 No. 2 (June, 1989): 167-79.
32. Ring, Raymond J., Jr. "Consumers' Share and Producers' Share of the General Sales Tax." National Tax Journal 52 No. 1 (March, 1999): 79-90.
33. th ed. Boston: McGraw-Hill, 2002.
34. Scott, James C. Seeing Like a State: How Certain Schemes to Improve the Human Condition Have Failed. New Haven and London: Yale University Press, 1998.
35. Slemrod, Joel. "A General Model of the Behavioral Response to Taxation." International Tax and Public Finance 8 No. 2 (March, 2001): 119-28.
36. Slemrod, Joel. "Small Business and the Tax System." In The Crisis in Tax Administration, edited by Henry Aaron and Joel Slemrod, 69-101. Washington, D.C.: Brookings Institution Press, 2004.
37. Slemrod, Joel. "Is Tax Reform Good for Business? Is a ProBusiness Tax System Good for America?" In Fundamental Tax Reform: Issues, Choices, and Implications, edited by John Diamond and George Zodrow. Cambridge, MA: MIT Press, 2008.
38. Slemrod, Joel. "Pigouvian Taxation in the Presence of Tax Administration Externalities." University of Michigan. Mimeo, in process.
39. Slemrod, Joel, John Whiting, and Jonathan Shaw. "Tax Implementation Issues in the United Kingdom." University of Michigan. Mimeo, 2007.
40. Slemrod, Joel, and Shlomo Yitzhaki. "The Costs of Taxation and the Marginal Efficiency Cost of Funds." International Monetary Fund Staff Papers 43 No. 1 (March, 1996): 172-98.
41. Soos, Piroska. "Self-Employed Evasion and Tax Withholding: A Comparative Study and Analysis of the Issues." University of California Davis Law Review 24 No. 1 (Fall, 1990): 107-93.
42. Stockfisch, Jacob A. "Value-Added Taxes and the Size of Government: Some Evidence." National Tax Journal 38 No. 4 (December, 1985): 547-52.
43. Tanzi, Vito. "Inflation, Lags in Collection, and the Real Value of Tax Revenue." International Monetary Fund Staff Papers 24 (1977): 154-67.