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Tax Systems$
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Joel Slemrod and Christian Gillitzer

Print publication date: 2014

Print ISBN-13: 9780262026727

Published to MIT Press Scholarship Online: May 2014

DOI: 10.7551/mitpress/9780262026727.001.0001

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Multiple Tax-System Instruments

Multiple Tax-System Instruments

(p.93) 6 Multiple Tax-System Instruments
Tax Systems

Joel Slemrod

Christian Gillitzer

The MIT Press

This chapter addresses tax-system instruments that are generally ignored in standard analyses, such as procedures for ensuring compliance, audit rates, penalties and reporting requirements. These policy instruments include tax withholding, information reporting, and the assignment of remittance responsibility as well as public disclosure of tax liabilities and providing information to taxpayers. Recognizing these instruments highlights the central role in tax systems played by firms, and the importance of market transactions and the problems posed by the cash economy for tax enforcement. The chapter concludes by speculating on whether tax-system variation can explain the striking positive cross-country correlation between tax levels and per capita income.

Keywords:   Tax audits, Withholding, Information reporting, Cash economy, Public disclosure

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