Authors:

  • Dina D. Pomeranz

Excerpt

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 effectiveness of third party information if taxpayers can substitute misreporting to less verifiable margins..." Link