Devising Administrative Approaches for Improving Tax Compliance

James Alm ()

No 2208, Working Papers from Tulane University, Department of Economics

Abstract: How can administrative policies be devised to improve tax compliance? To answer this broad question, I examine three specific questions. First, why do people pay their taxes? Second, that are the impacts of recent technological innovations on tax administration and tax compliance? Third, what are the implications of this research for tax administrations? In the spirit of much of Richard Bird’s work, I examine academic research on these questions that is relevant for both developed and developing countries, focusing on those aspects of research that may be of some use in administrative efforts to improve tax compliance. I conclude with some predictions about future research trends.

Keywords: Tax compliance; tax administration; economics-of-crime approach; behavioral economics; technological changes; digitalization. (search for similar items in EconPapers)
JEL-codes: C9 H26 H83 (search for similar items in EconPapers)
Date: 2022-11
New Economics Papers: this item is included in nep-iue and nep-pbe
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