Estimating tax noncompliance with evidence from unaudited tax returns

By Naomi E. Feldman, Joel B. Slemrod. 2007

219 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/4912bda38255645ba73e9648e313d33a41fd226d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Economics and Econometrics

Citations in the corpus

The entrepreneurial earnings puzzle: Mismeasurement or real? (2014, background): “tax authorities in 1987, while only 51% of known self-employment earnings were voluntarily reported (Feldman and Slemrod, 2007). Entrepreneurs also seem to underreport their incomes in surveys. Pissarides andWeber (1989) infer that British households with an entrepreneur underreport their household ”
What is the value of entrepreneurship? A review of recent research (2007, unknown): “What could explain this result? Do entrepreneurs severely under-report their incomes ( Feldman and Slemrod 2007; Parker 2004)? Do entrepreneurs not mind that their incomes are more volatile because they are less risk averse? 24 This cannot be the entire”
Unwilling or unable to cheat? evidence from a randomized tax audit experiment in Denmark (2010, background): “6Recently, Feldman and Slemrod (2007) use charitable contributions to proxy for real incomes and evaluate indirectly tax evasion across income components.”
The higher returns to formal education for entrepreneurs versus employees (2012, unknown): “The second possible explanation is based on recent evidence that entrepreneurs underreport their incomes more than employees do (Levitt and Dubner 2005; Feldman and Slemrod 2007).”
Tax Evasion and Swiss Bank Deposits (2014, methodology): “In a more recent paper, Feldman and Slemrod (2007) apply a similar methodology using di¤erences in charitable giving to identify the degree of underreporting.”
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2012, methodology): “Some have used consumption-based (Pissarides and Weber 1989) or tax deduction-based ( Feldman and Slemrod 2007 ) measures as an indicator of tax evasion.”
WHAT MOTIVATES TAX COMPLIANCE? (2018, unknown): “Some have used consumption-based (Pissarides and Weber, 1989; Gorodnichenko, Martinez-Vazquez, and Peter, 2009) or tax deduction-based (Feldman and Slemrod, 2007) measures as an indicator of tax evasion.”
Does Credit-Card Information Reporting Improve Small-Business Tax Compliance? (2017, background): “between the amount of information reporting done on a type of income and the reporting compliance associated with that income (Feldman and Slemrod, 2007). Based on a field experiment in Denmark, Kleven et al. (2011) report that tax evasion for income subject to thirdparty reporting is nearly zero.”
Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy (2012, methodology): “For example, suppose one wanted to know whether the method used by Feldman and Slemrod (2007), which was discussed in subsection 3.2, produced valid estimates.”