Showing results 1 - 5 of 5
| 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…
Tax Morale, Monica Singhal, October 2014, Paper, There is an apparent disconnect between much of the academic literature on tax compliance and the administration of tax policy. In the benchmark economic model, the key policy parameters affecting tax evasion are the tax rate, the detection probability, and the penalty imposed conditional on the evasion being detected. Meanwhile, tax administrators also tend to place a great deal of emphasis on…
| Dina D. Pomeranz
Tax Me if You Can: Evidence on Firm Misreporting Behavior and Evasion Substitution. Dina Pomeranz, Monica Singhal, February 2014, Paper. "Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the use of third party information to verify taxpayer self-reports is critical for tax enforcement and the growth of state capacity. However, there may be limits to the…
Decentralization in Developing Economies. Monica Singhal, 2014, Paper. "Standard models of fiscal federalism suggest many benefits of decentralization in developing economies, and there has been a recent push toward decentralization around the world. However, developing countries presently still have less decentralization, particularly on the revenue side, than both developed countries today and the United States and Europe historically. We…
| Mihir A. Desai
Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit. Mihir Desai, Monica Singhal, January 2010, Paper. “The Low Income Housing Tax Credit (LIHTC) represents a novel tax expenditure program that employs ‘investable’ tax credits to spur production of low-income rental housing. While it has grown into the largest source of new affordable housing in the U.S. and its structure is now being replicated in other programs, the LIHTC…