Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement
By Paul E. Carrillo, Dina Pomeranz, M. Singhal. 2017
346 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/3884ea75270467f20ef1d08c52dd4c27639a91cb
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Citations in the corpus
- Shaming tax delinquents (2015, neutral): “, 2011); paper trails (Pomeranz, 2015); cross-checking (Bø et al., 2015; Carrillo et al., 2017; Drago et al., 2011; Naritomi, 2015); and satellite detection of unregistered properties (Casaburi and Troiano, 2016).”
- The Participation Dividend of Taxation: How Citizens in Congo Engage More with the State When it Tries to Tax Them* (2020, background): “21 Past work examines how governments can raise compliance through third-party reporting (Kleven et al., 2011; Pomeranz, 2015; Naritomi, 2019; Carrillo et al., 2017; Jensen, 2018), tax collector incentives (Khan et al.”
- Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities (2019, neutral): “As discussed in the context of Carrillo et al. (2017b) above, the credibility and deterrence power of the tax authority is an important but fragile good.”
- The Behavioralist as Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance (2017, methodology): “Various empirical approaches have been employed to test the AS model; notably, recent years have seen a surge in the use of field experiments (Blumenthal et al., 2001; Kleven et al., 2011; Ariel, 2012; Del Carpio, 2013; Carrillo et al., 2014; Gangl et al., 2014; Bott et al., 2014; Pomeranz, 2015; Ca”
- From the Lab to the Field: A Review of Tax Experiments (2016, neutral): “Carrillo et al. (2014) show a fundamental limit of the role of third-party reporting, particularly in countries where information and enforcement constraints are high.”