Administrative Dimensions of Tax Reform

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Why Can Modern Governments Tax so Much? An Agency Model of Firms as Fiscal Intermediaries (2016, background): “…take place “as-you-go”.1 It is widely known in the tax law literature (e.g., Surrey 1958; Lederman 2009) as well as among tax practitioners (e.g., Bird 2003; OECD 2004, 2006) that tax enforcement is excellent whenever such third-party reporting is in place, and that enforcement is weak—even in…”
Taxation and Development (2013, background): “These issues also take center stage in the influential writings of Richard Bird (see, e.g.,Bird & Oldman, 1980).(4) Looking at the recent experience through the lens of effective administration,Bird (2004) observes that “the best tax policy in the world is worth little if it cannot be implemented ef”