• Dina D. Pomeranz


Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement. Dina Pomeranz, October 2014, Paper. "Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth of state capacity. However, there may be limits to the effectiveness of third-party information if taxpayers can make offsetting adjustments on less verifiable margins..." Link