Hard to Tax Individuals: Indirect Evidence on their Importance in Canada, 1951-2001

Francois Vaillancourt and Judith Hamel
Authors registered in the RePEc Author Service: Francois Vaillancourt

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: We begin by discussing what makes it hard to tax some individuals. We then summarize the results of existing US studies on tax evasion, putting the emphasis on the impact of observable and predictable characteristics on the importance of hard to tax individuals (HTTI).We then turn to an examination of the trends in the number and importance (income) of the relevant types of taxpayers in Canada. We do this using a methodology inspired by predictive work done for compliance costs (Blais and Vaillancourt, 1995).These results could be of interest to tax administrators trying to allocate resources across varying regions in a given year or trying to set the proper level of resources to be used for tax compliance work for a given year.

Keywords: Hard to Tax; Taxation tax compliance (search for similar items in EconPapers)
Pages: 24 pages
Date: 2003-12-01
References: Add references at CitEc
Citations:

Downloads: (external link)
http://icepp.gsu.edu/files/2015/03/ispwp0326.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0326

Access Statistics for this paper

More papers in International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Contact information at EDIRC.
Bibliographic data for series maintained by Paul Benson ().