Evading the use tax on cross-border sales: pricing and welfare effects

Article Abstract:

An analysis of the use tax and tax evasion is presented. The analysis focuses on tax applications in cross-border sales and considers such a situation's pricing and welfare impact. A spatial model is then developed to examine the welfare impact of tax evasion. It is shown that consumer ability to evade tax payments changes their behavior under conditions which move firms to charge lower prices.

Economic aspects, Pricing, Welfare economics, Use tax, Use taxes

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Searching for ghosts: who are the nonfilers and how much tax do they owe?

Article Abstract:

A new study uses a unique data set containing detailed information of US income tax returns to learn about the characteristics of 'ghosts', people who do not file income tax returns.

Tax returns, Withholding tax

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Tax evasion and self-insurance

Article Abstract:

A new study examines the effect of increased tax rates on tax evasion using a model where taxpayers self-insure against penalties.

Usage, Taxpayer compliance, Self-insurance, Self insurance

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