Policy options for combatting tax noncompliance

Daniel S. Nagin
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Daniel S. Nagin: Associate Professor of Management at the School of Urban and Public Affairs, Carnegie Mellon University, and was formerly Deputy Secretary for Fiscal Policy and Analysis, Pennsylvania Department of Revenue, Postal: Associate Professor of Management at the School of Urban and Public Affairs, Carnegie Mellon University, and was formerly Deputy Secretary for Fiscal Policy and Analysis, Pennsylvania Department of Revenue

Journal of Policy Analysis and Management, 1990, vol. 9, issue 1, 7-22

Abstract: The Internal Revenue Service estimates that the “tax gap,” the difference between taxes owed and taxes voluntarily paid, is approaching 100 billion. This article examines seven categories of enforcement instruments for combatting noncompliance. The discussion has two objectives: (1) to summarize what is known about the effectiveness of each type of instrument in reducing noncompliance, and (2) to delineate criteria for evaluating the desirability of enforcement interventions of each type. Suggested criteria differ across classes of instruments, but several themes are repeatedly emphasized. One is that a relevant dimension of effectiveness is equity; a second is that private costs matter, particularly when incurred by the already compliant and independent third parties.

Date: 1990
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Persistent link: https://EconPapers.repec.org/RePEc:wly:jpamgt:v:9:y:1990:i:1:p:7-22

DOI: 10.2307/3325110

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