Tax avoidance and evasion are pervasive in all countries, and tax structures are
undoubtedly skewed by this reality. Standard models of taxation and their conclusions must …

In its current state, optimal tax theory is incomplete as a guide to action for critical issues in
tax policy. It is incomplete because it has not yet come to terms with taxation as a system of …

We develop an agency model explaining why third‐party information reporting by firms
makes tax enforcement successful. While third‐party reporting would be ineffective with …

One view of government fiscal policy is that it stifles dynamic economic growth through the
distortionary effects of taxation and inefficient government spending. Another view is that …

Are firms sophisticated maximizers, or do they appear to make mistakes? Using transaction
data from Ugandan value-added tax returns, we show that sellers and buyers report different …

Data from sixty‐three countries are used to examine the impact of average and marginal tax
rates on the level and growth of economic activity. Apparent negative effects of tax rates on …

In the Handbook of Public Economics, vol. 5, top scholars provide context and order to new
research about mechanisms that underlie both public finance theories and applications …

We study the structure of taxation in a sample of 100 democratic and nondemocratic regimes
over three time periods. The results provide strong support for several regularities in the …

The introduction of income taxation was a landmark in the historical development of the
fiscal state of the now developed world. This paper presents an event history study of the …

We study the consequences of the extension of the voting franchise for the size of (central)
government and for the tax structure in ten western European countries, 1860–1938. The …