Search Results

Willingness to pay taxes through mutual trust: The effect of fairness, governability, tax‐enforcement and outsourcing on local tax collection rates.

• Authors : Beeri, Itai¹ (AUTHOR) ; Zaidan, Akab² (AUTHOR); Zeedan, Rami³ (AUTHOR)

Subjects: *TAX collection; *TAX rates; *LOCAL taxation

• Source: Governance. Oct2022, Vol. 35 Issue 4, p1229-1252. 24p.

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Tax and governance in rural areas: The implications of inefficient tax collection.

• Authors : van den Boogaard, Vanessa¹ (AUTHOR) ; Beach, Rachel² (AUTHOR)

Subjects: *TAX collection; *TAX base; *LOW-income countriesTOGO; SIERRA Leone

• Source: Journal of International Development. Oct2023, Vol. 35 Issue 7, p1892-1912. 21p. 7 Charts, 2 Graphs.

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A conditional directional distance function approach for measuring tax collection efficiency: evidence from Spanish regional offices.

• Authors : Cordero, Jose Manuel¹ (AUTHOR) ; Díaz‐Caro, Carlos¹ (AUTHOR) ; Pedraja‐Chaparro, Francisco¹ (AUTHOR)

Subjects: *TAX collection; *BUSINESS cycles; *FISCAL capacity

• Source: International Transactions in Operational Research. Mar2021, Vol. 28 Issue 2, p1046-1073. 28p. 11 Charts, 8 Graphs.

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The taxman cometh: Pathways out of a low‐capacity trap in the Democratic Republic of the Congo.

• Authors : Weigel, Jonathan L.¹ (AUTHOR) ; Kabue Ngindu, Elie² (AUTHOR)

Subjects: *TAX collection; *FISCAL capacity; *PUBLIC goodsCONGO (Democratic Republic)

• Source: Economica. Oct2023, Vol. 90 Issue 360, p1362-1396. 35p.

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Efficiency of Tax Collection and Tax Management in Taiwan's Local Tax Offices.

• Authors : Huang, Shwu‐Huei¹; Yu, Ming‐Miin² ; Hwang, Ming‐Shenq³

Subjects: *TAX collection; *TAX administration & procedure; *TAXATION

• Source: Pacific Economic Review. Oct2017, Vol. 22 Issue 4, p620-648. 29p.

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The Optimal Size of a Tax Collection Agency*.

• Authors : Slemrod, Joel; Yitzhaki, Shlomo

Subjects: *TAX collection; *COST effectiveness

• Source: Scandinavian Journal of Economics. 1987, Vol. 89 Issue 2, p183. 10p.

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A world without borders revisited: Impact of online sales tax collection on shopping and search.

Subjects: ONLINE sales taxation; TAX collection; SALES taxAMAZON.COM Inc.

• Source: Journal of Economics & Management Strategy; Spring2022, Vol. 31 Issue 1, p48-63, 16p, 13 Charts, 2 Graphs, 1 Map

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UGANDA: Social Media Levy Uproar.

Subjects: *TAX collection; ONLINE social networks; UGANDAN economy

• Source: Africa Research Bulletin: Economic, Financial & Technical Series. Sep2018, Vol. 55 Issue 7, p22215B-22217C. 3p.

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Intergovernmental Transfers and Tax Collection in India: Does the Composition of Transfers Matter?

• Authors : DASH, BHARATEE BHUSANA; RAJA, ANGARA V.

Subjects: *TAX collection; *INTERGOVERNMENTAL fiscal relations; *FISCAL policyINDIA

• Source: Public Budgeting & Finance. Summer2013, Vol. 33 Issue 2, p93-116. 24p.

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ESTIMATES OF UNION MEMBERSHIP-- COMMENT: REPLY.

• Authors : Cullison, W.E.

Subjects: *LABOR union members; *TAX collection

• Source: Southern Economic Journal. Jul68, Vol. 35 Issue 1, p86. 2p.

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Central Transfer a Curse or Blessing? Evidence from the Relative Revenue Effort of Indian States.

• Authors : Mohanty, Avipsa (AUTHOR); Sethi, Dinabandhu (AUTHOR) ; Mohanty, Asit Ranjan (AUTHOR)

Subjects: *TAX collection; BLESSING & cursing; PANEL analysisUTTAR Pradesh (India); MADHYA Pradesh (India)

• Source: Australian Economic Review. Jun2020, Vol. 53 Issue 2, p214-227. 14p. 9 Charts, 2 Graphs.

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IRS SUMMARIZES EXAMINATION, COMPLIANCE-CHECK PROCESSES.

Subjects: *TAX collection; *NONPROFIT organizations; *AUDITINGUNITED StatesUNITED States. Internal Revenue Service

• Source: Bruce R. Hopkins' Nonprofit Counsel. Apr2008, Vol. 25 Issue 4, p2-3. 2p.

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From privatized to government-administered tax collection: tax farming in eighteenth-century France.

• Authors : WHITE, EUGENE N.¹ (AUTHOR)

Subjects: *TAXATION; *TAX collection; *TAX farmingFRANCE

• Source: Economic History Review. Nov2004, Vol. 57 Issue 4, p636-663. 28p. 4 Charts.

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Tax Collection with Agency Costs: Private Contracting or Government Bureaucrats?

• Authors : Toma, Eugenia Froedge¹; Toma, Mark¹

Subjects: *TAX collection; *TAX evasion; *TAX shelters

• Source: Economica. Feb92, Vol. 59 Issue 233, p107-120. 14p. 2 Diagrams.

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Tax Buoyancy in Sub-Saharan Africa: An Empirical Exploration.

• Authors : Jalles, Joao Tovar

Subjects: *TAXATION; *TAX collection; *PRICE inflation

• Source: African Development Review / Revue Africaine de Développement. Mar2017, Vol. 29 Issue 1, p1-15. 15p.

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INTERNATIONAL MONETARY FUND (IMF).

Subjects: *ECONOMIC history; *TAX collection; *PRICESBURKINA Faso; CABO Verde; BENIN

• Source: Africa Research Bulletin: Economic, Financial & Technical Series. 9/16/2009, Vol. 46 Issue 9, p18415-18417. 3p.

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Delay Dynamics in a Classical IS-LM Model with Tax Collections.

• Authors : Matsumoto, Akio¹ ; Szidarovszky, Ferenc¹

Subjects: *TAX collection; *INTERNAL revenue; *MATHEMATICAL models

• Source: Metroeconomica. Nov2016, Vol. 67 Issue 4, p667-697. 31p.

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Could privatization increase the efficiency of tax administration in less-developed countries?

• Authors : Kiser, Edgar; Baker, Kathryn

Subjects: TAX collection; TAX administration & procedure; DEVELOPING countries

• Source: Policy Studies Journal. Autumn94, Vol. 22 Issue 3, p489-500. 12p.

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Of democratic governance and revenue: Participatory institutions and tax generation in Brazil.

• Authors : Touchton, Michael; Wampler, Brian; Peixoto, Tiago

Subjects: INTERNAL revenue; MUNICIPAL government; TAX collectionBRAZIL

• Source: Governance; Oct2021, Vol. 34 Issue 4, p1193-1212, 20p

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The New 1971 Federal-Provincial Fiscal Arrangements Act in Canada.

• Authors : Maxwell, James A.

Subjects: *STATE governments; *TAX collectionCANADA

• Source: Economic Record. Jun73, Vol. 49 Issue 126, p306. 5p. 4 Charts.

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A COMPARATIVE ANALYSIS OF STATE INDIVIDUAL INCOME TAX ENFORCEMENT PROCEDURES.

• Authors : Henszey, Benjamin N.¹; Roadarmel, Richard L.²

Subjects: *INCOME tax; *TAX collection; *INTERNAL revenueUNITED Kingdom

• Source: Public Administration. Summer81, Vol. 59 Issue 2, p207-216. 10p.

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Private tax collection—remnant of the past or a way forward? Evidence from rural Uganda.

• Authors : Iversen, Vegard¹ ; Bahiigwa, Godfrey²; Fjeldstad, Odd-Helge³

Subjects: *TAX collection; *TAXATION; *LOCAL revenueUGANDA

• Source: Public Administration & Development. Oct2006, Vol. 26 Issue 4, p317-328. 12p. 4 Charts, 2 Graphs.

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Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.

• Authors : Hofmann, Eva; Gangl, Katharina; Kirchler, Erich

Subjects: *TAXPAYER compliance; *TAX collection; *DATA analysis

• Source: Law & Policy. Jul2014, Vol. 36 Issue 3, p290-313. 24p.

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Technology adoption in autocratic economies: The role of fiscal capacity.

• Authors : Janus, Thorsten

Subjects: FISCAL capacity; INNOVATION adoption; INDUSTRIAL productivity

• Source: Scottish Journal of Political Economy; Sep2023, Vol. 70 Issue 4, p355-371, 17p, 1 Diagram, 2 Charts, 4 Graphs

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Lines and Items.

• Authors : Rock, Steven M.¹; Clark, Rolf²

Subjects: *PUBLIC finance; *TAX collection; *TAX reformILLINOIS; UNITED States

• Source: Public Budgeting & Finance. Spring88, Vol. 8 Issue 1, p108-116. 09p.

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Building-tax Abatements: An Approximation to Land Value Taxation.

• Authors : Severn, Alan K¹

Subjects: *TAX remission; *TAX collection; *INCOME tax

• Source: American Journal of Economics & Sociology. Apr92, Vol. 51 Issue 2, p237-245. 9p. 1 Chart.

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Evaluating the Use of Tax Amnesty by State Governments.

• Authors : Parle, William M.¹; Hirlinger, Mike W.

Subjects: *TAX amnesty; *TAX collection; *TAXATIONUNITED States

• Source: Public Administration Review. May/Jun86, Vol. 46 Issue 3, p246-255. 10p.

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THE LEASE VERSUS PURCHASE DECISION IN THE PUBLIC SECTOR.

• Authors : Callahan, J.¹

Subjects: *TAXATION; *TAX collection; *CAPITAL

• Source: Public Administration. Summer81, Vol. 59 Issue 2, p235-240. 6p.

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State Taxation of Interstate Sales: Enforcement Problems and Prospects.

• Authors : Snavely, Keith

Subjects: *TAXATION of interstate commerce; *TAX collectionUNITED States

• Source: Public Budgeting & Finance. Summer90, Vol. 10 Issue 2, p60-71. 12p. 2 Charts.

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Education Full Text (H.W. Wilson)

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A Congressional Control Model of Treasury Revenue Collection.

• Authors : Toma, Eugenia Froedge; Toma, Mark

Subjects: *TAX collection; *FISCAL policy; *TAX rates

• Source: Southern Economic Journal. Jul86, Vol. 53 Issue 1, p141. 14p. 3 Charts.

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Cross-Border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions.

• Authors : ALM, JAMES; MELNIK, MIKHAIL I.

Subjects: *ONLINE shopping; *TAX collection; *TRANSACTION systems (Computer systems)EBAY Inc.

• Source: Public Budgeting & Finance. Spring2012, Vol. 32 Issue 1, p5-35. 31p.

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RUSSIA'S TAX CRISIS: EXPLAINING FALLING REVENUES IN A TRANSITIONAL ECONOMY.

• Authors : Treisman, Daniel

Subjects: *TAX collection; *TAXATION; REVENUERUSSIA

• Source: Economics & Politics. Jul99, Vol. 11 Issue 2, p145. 25p. 2 Graphs.

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The unintended consequences of semi‐autonomous revenue agencies.

• Authors : Mardan, M.

Subjects: TAX administration & procedure; TAX incentives; INTERNAL revenue

• Source: Canadian Journal of Economics; Aug2023, Vol. 56 Issue 3, p1063-1081, 19p, 2 Charts

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Amnesties, Settlements and Optimal Tax Enforcement.

• Authors : Franzoni, Luigi Alberto

Subjects: *TAX collection; *TAX amnesty; *TAX compromises

• Source: Economica. May2000, Vol. 67 Issue 266, p153. 24p. 1 Chart, 4 Graphs.

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The Revenue Impact of Repeated Tax Amnesties.

• Authors : LUITEL, HARI SHARAN¹; SOBEL, RUSSELL S.²

Subjects: *TAX amnesty; *TAX collection; *LOCAL government

• Source: Public Budgeting & Finance. Sep2007, Vol. 27 Issue 3, p19-38. 20p. 9 Charts, 1 Map.

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Corrigendum.

Subjects: *TAX collection

• Source: Economic Record. Mar2009, Vol. 85 Issue 268, p119-119. 1p.

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The Political and Tax Capacity of Government in Developing Countries.

• Authors : Fauvelle-Aymar, Christine

Subjects: *TAX collection; *TAXPAYER compliance; *FISCAL policy

• Source: Kyklos. Sep1999, Vol. 52 Issue 3, p391. 23p. 2 Charts.

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Squeezing the rich is no answer to fiscal profligacy.

• Authors : Congdon, Tim¹

Subjects: *TAXATION; *TAX collection; *CORPORATE taxesUNITED Kingdom

• Source: Economic Affairs. Sep2004, Vol. 24 Issue 3, p74-74. 1p.

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Tax revenue effort and aid in fragile states: The case of Comoros.

• Authors : Diaz‐Sanchez, Jose L.; Tagem, Abrams M. E.; Mota, Joana

Subjects: GOVERNMENT aid; POLITICAL stability; CONSTRUCTION projectsCOMOROS

• Source: South African Journal of Economics; Jun2022, Vol. 90 Issue 2, p175-195, 21p

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The Internal Revenue Service Summons: An Unreasonable Expense Burden on Banks and an Invasion of Depositors' Privacy?

• Authors : Flippen, Edward L.

Subjects: *TAX administration & procedure; *TAX collectionUNITED StatesUNITED States. Internal Revenue Service

• Source: American Business Law Journal. Winter75, Vol. 12 Issue 3, p249. 31p.

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Pricing and sales tax collection policies for e-cigarette starter kits and disposable products sold online.

• Authors : Cuomo, Raphael E.; Miner, Angela; Mackey, Tim K.

Subjects: SALES tax; TAX collection policy; ELECTRONIC cigarettes

• Source: Drug & Alcohol Review; Jan2016, Vol. 35 Issue 1, p110-114, 5p, 1 Chart, 1 Graph

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HOUSE PASSES TAXPAYER PROTECTION AND IRS ACCOUNTABILITY ACT.

Subjects: *TAXATION; *TAX collectionUNITED StatesUNITED States. Internal Revenue Service

• Source: Bruce R. Hopkins' Nonprofit Counsel. Aug2003, Vol. 20 Issue 8, p7-7. 1/6p.

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REGULATIONS ISSUED CONCERNING EXTENSIONS OF TIME TO FILE RETURNS.

Subjects: *TAX returns; *TAX collection; *TAXATIONUNITED StatesUNITED States. Internal Revenue Service

• Source: Bruce R. Hopkins' Nonprofit Counsel. Aug2003, Vol. 20 Issue 8, p7-7. 1/4p.

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Education Full Text (H.W. Wilson)

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The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution.

• Authors : López‐Laborda, Julio; Marín‐González, Carmen; Onrubia, Jorge

Subjects: TAX expenditures; CONSUMPTION tax; EARNED income tax credit

• Source: Public Budgeting & Finance; Jun2022, Vol. 42 Issue 2, p221-254, 34p

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Unreasonably Limiting Recourse to the Courts? R (on the application of Haworth) v HMRC.

• Authors : Blackwell, Michael

Subjects: FINANCE laws; ACTIONS & defenses (Law); TAX collectionGREAT Britain. HM Revenue & Customs

• Source: Modern Law Review; Nov2022, Vol. 85 Issue 6, p1562-1575, 14p

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AN ANALYSIS OF THE LAFFER CURVE.

• Authors : Bender, Bruce

Subjects: *TAX collection; *INCOME tax; *TAX ratesUNITED States

• Source: Economic Inquiry. Jul84, Vol. 22 Issue 3, p414. 7p.

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Tax Delinquency in the Inner City: The Problem and its Possible Solutions (Book Review).

• Authors : Fogarty, Michael S.

Subjects: *TAX collection; NONFICTIONTAX Delinquency in the Inner City (Book)

• Source: Growth & Change. Apr77, Vol. 8 Issue 2, p54. 1/2p.

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Using "responsive regulation" to reduce tax base erosion.

• Authors : Alm, James; Gerbrands, Peter; Kirchler, Erich

Subjects: TAX base; MONEY laundering; TAX evasion

• Source: Regulation & Governance; Jul2022, Vol. 16 Issue 3, p738-759, 22p

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