메뉴 건너뛰기




Volumn 105, Issue 8, 2015, Pages 2539-2569

No taxation without information: Deterrence and self-enforcement in the value added tax

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84934788672     PISSN: 00028282     EISSN: 19447981     Source Type: Journal    
DOI: 10.1257/aer.20130393     Document Type: Article
Times cited : (469)

References (50)
  • 1
    • 0030547736 scopus 로고    scopus 로고
    • Designing VAT systems: Some efficiency considerations
    • Agha, Ali, and Jonathan Haughton. 1996. "Designing VAT Systems: Some Efficiency Considerations." Review of Economics and Statistics 78(2):303-08.
    • (1996) Review of Economics and Statistics , vol.78 , Issue.2 , pp. 303-308
    • Agha, A.1    Haughton, J.2
  • 2
    • 84897864680 scopus 로고    scopus 로고
    • Response of tax credit Claims to tax enforcement: Evidence from a quasi-experiment in Chile
    • Agostini, A. Claudio, and Claudia Martinez. 2014. "Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi-Experiment in Chile." Fiscal Studies 35(1):41-65.
    • (2014) Fiscal Studies , vol.35 , Issue.1 , pp. 41-65
    • Agostini, A.C.1    Martinez, C.2
  • 3
    • 59549094544 scopus 로고    scopus 로고
    • Do individuals comply on income not reported by their employer?
    • Alm, James, John A. Deskins, and Michael McKee. 2009. "Do Individuals Comply on Income Not Reported By Their Employer?" Public Finance Review 37(2):120-41.
    • (2009) Public Finance Review , vol.37 , Issue.2 , pp. 120-141
    • Alm, J.1    Deskins, J.A.2    McKee, M.3
  • 4
    • 33645038723 scopus 로고    scopus 로고
    • Identification and inference in nonlinear differ-ence-in-differences models
    • Athey, Susan, and Guido W. Imbens. 2006. "Identification and Inference in Nonlinear Differ-ence-in-Differences Models." Econometrica 74(2):431-97.
    • (2006) Econometrica , vol.74 , Issue.2 , pp. 431-497
    • Athey, S.1    Imbens, G.W.2
  • 6
    • 84879530935 scopus 로고    scopus 로고
    • Taxation and Development
    • edited by Alan J. Auberach, Raj Chetty, Martin Feldstein, and Emmanuel Saez, Amsterdam: Elsevier B. V
    • Besley, Timothy, and Torsten Persson. 2013. "Taxation and Development." In Handbook of Public Economics, Vol. 5, edited by Alan J. Auberach, Raj Chetty, Martin Feldstein, and Emmanuel Saez, 51-110. Amsterdam: Elsevier B. V
    • (2013) Handbook of Public Economics , vol.5 , pp. 51-110
    • Besley, T.1    Persson, T.2
  • 8
    • 67849102029 scopus 로고    scopus 로고
    • Alternative approaches to evaluation in empirical microeconomics
    • Blundell, Richard, and Monica Costa Dias. 2009. "Alternative Approaches to Evaluation in Empirical Microeconomics." Journal of Human Resources 44(3):565-640.
    • (2009) Journal of Human Resources , vol.44 , Issue.3 , pp. 565-640
    • Blundell, R.1    Dias, M.C.2
  • 11
    • 84938871225 scopus 로고    scopus 로고
    • Ghost-house busters: The electoral response to a large anti tax evasion program
    • Forthcoming
    • Casaburi, Lorenzo, and Ugo Troiano. Forthcoming. "Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program." Quarterly Journal of Economics.
    • Quarterly Journal of Economics
    • Casaburi, L.1    Troiano, U.2
  • 12
    • 84901989941 scopus 로고    scopus 로고
    • 'Do the right thing': The effects of moral suasion on cooperation
    • Dal Bó, Ernesto, and Petro Dal Bó. 2014. "'Do the Right Thing': The Effects of Moral Suasion on Cooperation. " Journal of Public Economics 117:28-38.
    • (2014) Journal of Public Economics , vol.117 , pp. 28-38
    • Dal Bó, E.1    Petro Dal Bó2
  • 15
    • 14044262882 scopus 로고    scopus 로고
    • On selective indirect tax reform in developing countries
    • Emran, M. Shahe, and Joseph E. Stiglitz. 2005. "On Selective Indirect Tax Reform in Developing Countries." Journal of Public Economics 89(4):599-623.
    • (2005) Journal of Public Economics , vol.89 , Issue.4 , pp. 599-623
    • Emran, M.S.1    Stiglitz, J.E.2
  • 18
    • 84878773320 scopus 로고    scopus 로고
    • Testing enforcement strategies in the field: Threat, moral appeal and social information
    • Fellner, Gerlinde, Rupert Sausgruber, and Christian Traxler. 2013. "Testing Enforcement Strategies in the Field: Threat, Moral Appeal and Social Information. " Journal of the European Economic Association 11(3):634-60.
    • (2013) Journal of the European Economic Association , vol.11 , Issue.3 , pp. 634-660
    • Fellner, G.1    Sausgruber, R.2    Traxler, C.3
  • 19
    • 2542500993 scopus 로고    scopus 로고
    • Tax rates and tax evasion: Evidence from 'missing imports' in China
    • Fisman, Raymond, and Shang-Jin Wei. 2004. "Tax Rates and Tax Evasion: Evidence from 'Missing Imports' in China." Journal of Political Economy 112(2):471-96.
    • (2004) Journal of Political Economy , vol.112 , Issue.2 , pp. 471-496
    • Fisman, R.1    Wei, S.-J.2
  • 20
    • 67649661649 scopus 로고    scopus 로고
    • Tax structures in developing countries: Many puzzles and a possible explanation
    • Gordon, Roger, and Wei Li. 2009. "Tax Structures in Developing Countries: Many Puzzles and a Possible Explanation. " Journal of Public Economics 93(7-8):855-66.
    • (2009) Journal of Public Economics , vol.93 , Issue.7-8 , pp. 855-866
    • Gordon, R.1    Li, W.2
  • 21
    • 84888589045 scopus 로고    scopus 로고
    • Where credit is due: Advantages of the credit-invoice method for partial replacement VAT
    • Grinberg, Itai. 2010. "Where Credit is Due: Advantages of the Credit-Invoice Method for Partial Replacement VAT." Tax Law Review 63(2):309-58.
    • (2010) Tax Law Review , vol.63 , Issue.2 , pp. 309-358
    • Grinberg, I.1
  • 22
    • 78751621766 scopus 로고    scopus 로고
    • A simple feasible alternative procedure to fit models with high-dimensional fixed effects
    • Guimaraes, Paulo, and Pedro Portugal. 2010. "A Simple Feasible Alternative Procedure to Fit Models with High-Dimensional Fixed Effects." Stata Journal 10(4):628-49.
    • (2010) Stata Journal , vol.10 , Issue.4 , pp. 628-649
    • Guimaraes, P.1    Portugal, P.2
  • 23
    • 84929720700 scopus 로고    scopus 로고
    • The use of field experiments to increase tax compliance
    • Hallsworth, Michael. 2014. "The Use of Field Experiments to Increase Tax Compliance." Oxford Review of Economic Policy 30(4):658-79.
    • (2014) Oxford Review of Economic Policy , vol.30 , Issue.4 , pp. 658-679
    • Hallsworth, M.1
  • 28
    • 77951647617 scopus 로고    scopus 로고
    • The value added tax: Its causes and consequences
    • Keen, Michael, and Ben Lockwood. 2010. "The Value Added Tax: Its Causes and Consequences." Journal of Development Economics 92(2):138-51.
    • (2010) Journal of Development Economics , vol.92 , Issue.2 , pp. 138-151
    • Keen, M.1    Lockwood, B.2
  • 29
    • 80051761120 scopus 로고    scopus 로고
    • Rent seeking and corruption in financial markets
    • Khwaja, Asim Ijaz, and Atif Mian. 2011. "Rent Seeking and Corruption in Financial Markets." Annual Review of Economics 3:579-600.
    • (2011) Annual Review of Economics , vol.3 , pp. 579-600
    • Khwaja, A.I.1    Mian, A.2
  • 30
    • 79955581209 scopus 로고    scopus 로고
    • Unwilling or unable to cheat? Evidence from a tax audit experiment in Denmark
    • Kleven, Henrik Jacobsen, Martin B. Knudsen, Claus Thustrup Kreiner, Soren Pedersen, and Emmanuel Saez. 2011. "Unwilling or Unable to Cheat? Evidence from a Tax Audit Experiment in Denmark." Econometrica 79(3):651-92.
    • (2011) Econometrica , vol.79 , Issue.3 , pp. 651-692
    • Kleven, H.J.1    Knudsen, M.B.2    Kreiner, C.T.3    Pedersen, S.4    Saez, E.5
  • 33
    • 33744509149 scopus 로고    scopus 로고
    • Putting firms into optimal tax theory
    • Kopczuk, Wojciech, and Joel Slemrod. 2006. "Putting Firms into Optimal Tax Theory." American Economic Review 96(2):130-34.
    • (2006) American Economic Review , vol.96 , Issue.2 , pp. 130-134
    • Kopczuk, W.1    Slemrod, J.2
  • 36
    • 84960365461 scopus 로고    scopus 로고
    • accessed June 20, 2015
    • Naritomi, Joana. 2013. "Consumers as Tax Auditors." https://www.dropbox.com/s/4yauam2txbfv40g/naritomi-enforcement-April2015.pdf?dl=0 (accessed June 20, 2015).
    • (2013) Consumers as Tax Auditors
    • Naritomi, J.1
  • 39
    • 84934788672 scopus 로고    scopus 로고
    • No taxation without information: Deterrence and self-enforcement in the value added tax: Dataset
    • Pomeranz, Dina. 2015. "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax: Dataset." American Economic Review. http://dx.doi.org/10.1257/aer.20130393.
    • (2015) American Economic Review
    • Pomeranz, D.1
  • 40
    • 84938833718 scopus 로고    scopus 로고
    • Randomized tax enforcement messages: A policy tool for improving audit strategies
    • Pomeranz, Dina, Cristobal Marshall, and Pamela Castellon. 2014. "Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies." Tax Administration Review 36:1-21.
    • (2014) Tax Administration Review , vol.36 , pp. 1-21
    • Pomeranz, D.1    Marshall, C.2    Castellon, P.3
  • 41
    • 77957330260 scopus 로고    scopus 로고
    • Fighting corruption to improve schooling: Evidence from a newspaper campaign in Uganda
    • Reinikka, Ritva, and Jakob Svensson. 2005. "Fighting Corruption to Improve Schooling: Evidence from a Newspaper Campaign in Uganda." Journal of the European Economic Association 3(2-3):259-67.
    • (2005) Journal of the European Economic Association , vol.3 , Issue.2-3 , pp. 259-267
    • Reinikka, R.1    Svensson, J.2
  • 47
    • 50549096557 scopus 로고    scopus 로고
    • Does it matter who writes the check to the government? The economics of tax remittance
    • Slemrod, Joel. 2008. "Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance." National Tax Journal 61(2):251-75.
    • (2008) National Tax Journal , vol.61 , Issue.2 , pp. 251-275
    • Slemrod, J.1
  • 48
    • 0001242721 scopus 로고    scopus 로고
    • Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in Minnesota
    • Slemrod, Joel, Marsha Blumenthal, and Charles Christian. 2001. "Taxpayer Response to an Increased Probability of Audit: Evidence from a Controlled Experiment in Minnesota." Journal of Public Economics 79(3):455-83.
    • (2001) Journal of Public Economics , vol.79 , Issue.3 , pp. 455-483
    • Slemrod, J.1    Blumenthal, M.2    Christian, C.3
  • 49
    • 67649378842 scopus 로고    scopus 로고
    • Tax avoidance, evasion, and administration
    • edited by A. J. Auberach and M. Feldstein, Amsterdam: Elsevier B. V
    • Slemrod, Joel, and Shlomo Yitzhaki. 2002. "Tax Avoidance, Evasion, and Administration. " In Handbook of Public Economics, Vol. 3, edited by A. J. Auberach and M. Feldstein, 1423-70. Amsterdam: Elsevier B. V
    • (2002) Handbook of Public Economics , vol.3 , pp. 1423-1470
    • Slemrod, J.1    Yitzhaki, S.2
  • 50
    • 0012068289 scopus 로고
    • New York: McGraw-Hill
    • Tait, Alan. 1972. Value Added Tax. New York: McGraw-Hill.
    • (1972) Value Added Tax
    • Tait, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.