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An IRS Production Function. (1996). Nelson, Michael ; Hunter, William J.
In: National Tax Journal.
RePEc:ntj:journl:v:49:y:1996:i:1:p:105-15.

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  1. Sample size determination for risk?based tax auditing. (2021). Dellaportas, Petros ; Kotsogiannis, Christos ; Ioannidis, Evangelos.
    In: Journal of the Royal Statistical Society Series A.
    RePEc:bla:jorssa:v:184:y:2021:i:2:p:479-493.

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  2. Impulse response function analysis of the impacts of land value‐added tax policy on government performance. (2020). Liu, Dayyang ; Lin, Chenghsien ; Lu, Wenmin ; Yao, Hsinhsin.
    In: Managerial and Decision Economics.
    RePEc:wly:mgtdec:v:41:y:2020:i:6:p:1020-1032.

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  3. Los factores determinantes de la eficiencia en la gestión de las Administraciones Tributarias Autonómicas españolas/The Determinants of Efficiency in the Tax Management of the Spanish Regional Tax . (2017). Naranjo, Blanca Avellon ; Prieto, Maria Jose.
    In: Estudios de Economía Aplicada.
    RePEc:lrk:eeaart:35_3_11.

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  4. Relative efficiency within a tax administration: The effects of result improvement. (2017). Rubio, Elena Villar ; Alaminos, Juan Delgado ; Barrilao, Pedro Enrique .
    In: REVISTA FINANZAS Y POLÍTICA ECONÓMICA.
    RePEc:col:000443:015441.

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  5. Benchmarking Tax Administrations in Developing Countries: A Systemic Approach. (2011). Bird, Richard ; Vazquez-Caro, Jaime .
    In: International Center for Public Policy Working Paper Series, at AYSPS, GSU.
    RePEc:ays:ispwps:paper1104.

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  6. Inspectors or Google Earth? Optimal fiscal policies under uncertain detection of evaders. (2010). Besfamille, Martin ; Olmos, Pablo .
    In: Department of Economics Working Papers.
    RePEc:udt:wpecon:2010-09.

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  7. Modernization of Tax Administrations and Optimal Fiscal Policies. (2009). Besfamille, Martin ; Siritto, Cecilia Parlatore .
    In: Department of Economics Working Papers.
    RePEc:udt:wpecon:2009-07.

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  8. Modernization of Tax Administrations and Optimal Fiscal Policies. (2009). Besfamille, Martin ; Siritto, Cecilia Parlatore .
    In: Journal of Public Economic Theory.
    RePEc:bla:jpbect:v:11:y:2009:i:6:p:897-926.

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  9. Is There a Connection Between the Tax Administration and the Political Power?. (2005). Esteller-Moré, Alejandro ; Esteller-More, Alejandro.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:12:y:2005:i:5:p:639-663.

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  10. The Tax Man Cometh: Constitutional Principles for Tax Enforcement. (2003). .
    In: Constitutional Political Economy.
    RePEc:kap:copoec:v:14:y:2003:i:2:p:107-118.

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  11. Measuring the Performance of Chiles Tax Administration. (2000). Serra, Pablo.
    In: Documentos de Trabajo.
    RePEc:edj:ceauch:77.

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  12. Understanding Tax Evasion Dynamics. (1999). Hines, James ; Engel, Eduardo ; Jr., .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:6903.

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  13. Understanding Tax Evasion Dynamics. (1998). Hines, James ; Engel, Eduardo.
    In: Documentos de Trabajo.
    RePEc:edj:ceauch:47.

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References

References cited by this document

  1. “On the Shadow Price of a Tax Inspector.” Public Finance 44 No. 3 (1989): 492–505. APPENDIX DESCRIPTIVE STATISTICS OF VARIABLES USED IN THE MODELa Sample Mean Name Description (Standard Deviation) P real additional taxes and penalties recommended after examination— 1,731,500,000 individual income tax (2,219,500,000) National Office Field Offices L IRS personnel—number of employees at close of year 4,467.6 71,513 (1,478.4) (19,525) K Estimate of the real capital stockb 72,856,000 54,950,000 (37,673,000) (41,327,000) T Real IRS costs, travel 5,656,200 36,705,000 (9,904,900) (45,166,000) a
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  2. Annual Report. Washington, D.C.: Government Printing Office, 1955–90. Yitzhaki, Shlomo, and Yitzhak Vankeen.
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  3. Beron, Kurt J., Helen V. Tauchen, and Ann Dryden Witte. “The Effect of Audits and Socioeconomic Variables on Compliance.” In National Tax Journal Vol 49 no. 1 (March 1996) pp. 105-15 AN IRS PRODUCTION FUNCTION Why People Pay Taxes: Tax Compliance and Enforcement, edited by Joel Slemrod, 67–89.
    Paper not yet in RePEc: Add citation now
  4. Browne, Lynn E., Peter Mieszkowski, and Richard F. Syron. “Regional Investment Patterns.” New England Economic Review (July/ August, 1980): 5–23. Congleton, Roger. “The Allocation of Tax Enforcement Effort.” George Mason University.
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  5. 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. 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.

  6. Hunter, William, and Michael Nelson. “Tax Enforcement: A Public Choice Perspective.” Public Choice 82 (January, 1995): 53–67.

  7. Malanga, Frank. “The Relationship between IRS Enforcement and Tax Yield.” National Tax Journal 39 No. 3 (September, 1986): 333–7.
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  8. Sandmo, Agnar. “Income Tax Evasion, Labour Supply, and the Equity-Efficiency Tradeoff.” Journal of Public Economics 16 No. 3 (December, 1981): 265–88.

  9. Slemrod, Joel, and Shlomo Yitzhaki. “The Optimal Size of a Tax Collection Agency.” Scandinavian Journal of Economics 89 No. 2 (1987): 183–92.

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  11. U.S. General Accounting Office. How the Internal Revenue Service Selects Individual Income Tax Returns for Audit. Washington, D.C.: Government Printing Office, 1976.
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  12. U.S. General Accounting Office. Improved Staffing of IRS’ Collection Function Would Increase Productivity. Washington, D.C.: Government Printing Office, 1993.
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  13. U.S. General Accounting Office. Tax Gap: Many Actions Taken, But a Cohesive Compliance Strategy Needed. Washington, D.C.: Government Printing Office, 1994. U.S. Treasury, Internal Revenue Service (IRS).
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  14. Unless otherwise noted, all data are taken from the Annual Reports of the IRS, 1955–90. With the exception of the capital stock variables, all nominal data are deflated by the GNP deflator (1982 = 100). Capital stock estimates are deflated by the producer price index for finished capital goods (1982 = 100) taken from the 1993 Economic Report to the President, p. 417. b See the text for a discussion of how this variable is constructed.
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Cocites

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  2. Administrative Costs and Tariff Rates in the Presence of Customs Evasion: Evidence from Ecuador. (2021). del Villar, Alberto ; Aguirre, Jazmin Gonzalez.
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  3. Laboratory Experiments. (2020). Alm, James ; Kasper, Matthias.
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  4. A társasági adókulcs 2017. évi változása Magyarországon. Vállalati adatokon végzett vizsgálat az effektív adóráta alapján. (2020). Rideg, Andras ; Lukovszki, Livia ; Sipos, Norbert.
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  5. Controls and Cooperation in Interactive and Non‐Interactive Settings$. (2019). McVay, Sarah E ; Cade, Nicole L ; Tayler, William B ; Livingston, Jeffrey A ; Garrett, Jace B.
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  6. What Motivates Tax Compliance. (2019). Alm, James.
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  7. The impact of large tax settlement favorability on firms’ subsequent tax avoidance. (2019). Finley, Andrew R.
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  9. An experimental analysis of tax avoidance policies. (2018). Timme, Florian ; Mihm, Benedikt ; Malik, Samreen.
    In: International Tax and Public Finance.
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  10. Az adózói magatartás különféle magyarázatai. (2017). Semjén, András.
    In: Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences).
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  11. FACTORS AFFECTING TAX EVASION: DO INTEREST RATE AND REGIONAL EFFECTS MATTER?. (2016). Lee, Chien-Chiang ; Hsu, Yi-Chung .
    In: The Singapore Economic Review (SER).
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  12. Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States. (2016). Clark, Jeremy ; Alm, James ; Leibel, Kara.
    In: Southern Economic Journal.
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  13. Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States. (2015). Clark, Jeremy ; Alm, James ; Leibel, Kara .
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  14. Enforcement spillovers: Lessons from strategic interactions in regulation and product markets. (2015). Shimshack, Jay ; Evans, Mary ; Gilpatric, Scott M.
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  15. The Impact of Low-Cost Intervention on Tax Compliance: Regression Discontinuity Evidence. (2015). Sanchez, Gonzalo.
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  16. Tax evasion and social information: an experiment in Belgium, France, and the Netherlands. (2015). Villeval, Marie Claire ; Riedl, Arno ; Pestieau, Pierre ; Lefebvre, Mathieu.
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  19. Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan. (2015). Gangl, Katharina ; Torgler, Benno ; Lorenz, Christian ; Kirchler, Erich.
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  20. Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings. (2014). Shimshack, Jay ; Alm, James.
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  22. Can strategic uncertainty help deter tax evasion? An experiment on auditing rules. (2014). Yim, Andrew ; Tan, Fangfang.
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  23. Behavioral dynamics of tax evasion – A survey. (2014). Prinz, Aloys ; Pickhardt, Michael .
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  24. The direct and indirect effects of audits on the tax revenue in Greece. (2014). Tagkalakis, Athanasios.
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  50. Trust Breeds Trust: How Taxpayers are Treated. (). Frey, Bruno ; Feld, Lars.
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