Download or read book The Minnesota Income Tax Compliance Experiment State Tax Results written by Stephen Coleman and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report describes the Minnesota Income Tax Compliance Experiment conducted by the Minnesota Department of Revenue in 1995. The experiment tested alternate strategies to improve voluntary compliance with the state income tax. These strategies included: increased examination and auditing of tax returns with prior notice to taxpayers, enhanced services to taxpayers, information messages in letters sent to taxpayers, and a new M-1 tax form. About 47,000 taxpayers participated in the experiment. They were selected by random chance for the compliance strategies. The primary measures used to evaluate compliance strategies were change in reported income and change in state taxes paid from (tax year) 1993 to 1994. Changes in taxpayer groups subject to a compliance strategy were compared to changes in similar groups of taxpayers who were unaffected by the experiment (control groups).
Download or read book Final Report of the Minnesota Tax Study Commission written by Minnesota Tax Study Commission (1983- ) and published by MICHIE. This book was released on 1986 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains state and local tax policy recommendations, placed within the context of changing economic structures, demographic trends and institutional relationships.
Download or read book Final Report of the Minnesota Tax Study Commission Findings and recommendations written by Minnesota Tax Study Commission (1983- ) and published by MICHIE. This book was released on 1986 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains state and local tax policy recommendations, placed within the context of changing economic structures, demographic trends and institutional relationships.
Download or read book The Minnesota Income Tax Compliance Experiment written by Stephen Coleman and published by . This book was released on 1996 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion
Download or read book The Minnesota Income Tax Experiments written by Stephen Coleman and published by . This book was released on 2013-09-22 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report of Findings and Recommendations for Simplification of the Minnesota Income Tax written by Minnesota Tax Study Commission (1953-1954) and published by . This book was released on 1979 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Minnesota Tax Incidence Study written by and published by . This book was released on 1991 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Policy and Choice written by William J. Congdon and published by Brookings Institution Press. This book was released on 2011 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Argues that public finance--the study of the government's role in economics--should incorporate principles from behavior economics and other branches of psychology.
Download or read book Strategic Taxation written by Lucy E. S. Martin and published by Oxford University Press. This book was released on 2023 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Across the developing world, governments still lack the fiscal capacity to fund critical public goods, alleviate poverty, and invest in economic development. Yet, we know little about how to effectively build strong states in these settings. This book develops and tests a new theory to explain why fiscal capacity in African states is low. Drawing on work in psychology and behavioral economics, this book argues that taxation leads citizens to demand more from leaders as they seek to recover lost income from taxation. It then argues that governments' willingness to tax will depend on the extent to which they can satisfy citizens' demands while maintaining rent extraction. Rent-seeking leaders of low-capacity states will strategically underinvest in fiscal capacity in order to avoid the higher demands they face under taxation. Contrary to many existing theories, Martin shows that this can actually lead to lower taxation in democracies compared to autocracies, as citizen accountability demands pose a bigger threat to rulers. The book uses multiple empirical approaches to test the theory. Laboratory experiments in Uganda and Ghana, combined with Afrobarometer data, demonstrate that taxation increases citizens' demands on leaders. Global cross-national panel data show that democracy can actually lead to lower taxation in low-capacity states. When taxation is sustainable, however, it is associated with better governance. Case studies in Uganda, based on the author's own fieldwork and original survey data, provide additional support for the theory. These findings provide new framework for understanding the challenges to building state capacity, especially fiscal capacity, in modern developing countries.
Download or read book The Economic Psychology of Tax Behaviour written by Erich Kirchler and published by Cambridge University Press. This book was released on 2007-06-21 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
Download or read book The Digest of Social Experiments written by David H. Greenberg and published by The Urban Insitute. This book was released on 2004 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Contains brief summaries of 240 known completed social experiments. Each summary outlines the cost and time frame of the demonstration, the treatments tested, outcomes of interest, sample sizes and target population, research components, major findings, important methodological limitations and design issues encountered, and other relevant topics. In addition, very brief outlines of 21 experiments and one quasi experiment still in progress [as of April 2003] are also provided"--p. 3.
Download or read book The Political Economy of Corruption written by Chandan Kumar Jha and published by Taylor & Francis. This book was released on 2023-05-04 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corruption, commonly defined as the misuse of public office for private gains, is multifaceted, multidimensional and ubiquitous. This edited collection, featuring contributions from leading scholars in the field of corruption, goes beyond the standard enforcement framework wherein individuals only compare the expected costs and benefits of a corrupt act. These chapters explore the political-cultural contexts, legal and regulatory process and, above all, moral and psychological factors in attempts to understand and explain corruption. The book explores a broad canvas where gender, technology, culture and institutional structures influence attitudes towards corruption. Design and implementation of anti-corruption strategies benefit from suitable identification of these factors contributing to the prevalence and persistence of corruption. Combining theoretical and empirical studies with evidence from experiments as well as case studies, the book provides crucial state of the art in corruption research in a highly accessible manner. This book serves as a vital reference to students and scholars in economics, politics and development studies. Additionally, policymakers and development practitioners can use the insights from this book in successful design and implementation of anti-corruption policies.
Download or read book Behavioral Public Finance written by Edward J. McCaffery and published by Russell Sage Foundation. This book was released on 2006-01-23 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behavioral economics questions the basic underpinnings of economic theory, showing that people often do not act consistently in their own self-interest when making economic decisions. While these findings have important theoretical implications, they also provide a new lens for examining public policies, such as taxation, public spending, and the provision of adequate pensions. How can people be encouraged to save adequately for retirement when evidence shows that they tend to spend their money as soon as they can? Would closer monitoring of income tax returns lead to more honest taxpayers or a more distrustful, uncooperative citizenry? Behavioral Public Finance, edited by Edward McCaffery and Joel Slemrod, applies the principles of behavioral economics to government's role in constructing economic and social policies of these kinds and suggests that programs crafted with rational participants in mind may require redesign. Behavioral Public Finance looks at several facets of economic life and asks how behavioral research can increase public welfare. Deborah A. Small, George Loewenstein, and Jeff Strnad note that public support for a tax often depends not only on who bears its burdens, but also on how the tax is framed. For example, people tend to prefer corporate taxes over sales taxes, even though the cost of both is eventually extracted from the consumer. James J. Choi, David Laibson, Brigitte C. Madrian, and Andrew Metrick assess the impact of several different features of 401(k) plans on employee savings behavior. They find that when employees are automatically enrolled in a retirement savings plan, they overwhelmingly accept the status quo and continue participating, while employees without automatic enrollment typically take over a year to join the saving plan. Behavioral Public Finance also looks at taxpayer compliance. While the classic economic model suggests that the low rate of IRS audits means far fewer people should voluntarily pay their taxes than actually do, John Cullis, Philip Jones, and Alan Lewis present new research showing that many people do not underreport their incomes even when the probability of getting caught is a mere one percent. Human beings are not always rational, utility-maximizing economic agents. Behavioral economics has shown how human behavior departs from the assumptions made by generations of economists. Now, Behavioral Public Finance brings the insights of behavioral economics to analysis of policies that affect us all.
Download or read book Tax Morale What Drives People and Businesses to Pay Tax written by OECD and published by OECD Publishing. This book was released on 2019-09-11 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
Download or read book The Crisis in Tax Administration written by Henry Aaron and published by Rowman & Littlefield. This book was released on 2004-05-20 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
Download or read book Nudge written by Richard H. Thaler and published by Penguin. This book was released on 2009-02-24 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now available: Nudge: The Final Edition The original edition of the multimillion-copy New York Times bestseller by the winner of the Nobel Prize in Economics, Richard H. Thaler, and Cass R. Sunstein: a revelatory look at how we make decisions—for fans of Malcolm Gladwell’s Blink, Charles Duhigg’s The Power of Habit, James Clear’s Atomic Habits, and Daniel Kahneman’s Thinking, Fast and Slow Named a Best Book of the Year by The Economist and the Financial Times Every day we make choices—about what to buy or eat, about financial investments or our children’s health and education, even about the causes we champion or the planet itself. Unfortunately, we often choose poorly. Nudge is about how we make these choices and how we can make better ones. Using dozens of eye-opening examples and drawing on decades of behavioral science research, Nobel Prize winner Richard H. Thaler and Harvard Law School professor Cass R. Sunstein show that no choice is ever presented to us in a neutral way, and that we are all susceptible to biases that can lead us to make bad decisions. But by knowing how people think, we can use sensible “choice architecture” to nudge people toward the best decisions for ourselves, our families, and our society, without restricting our freedom of choice.
