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Full-Text Articles in Law
Enforcement As Substance In Tax Compliance, Leandra Lederman, Ted Sichelman
Enforcement As Substance In Tax Compliance, Leandra Lederman, Ted Sichelman
Articles by Maurer Faculty
It is well known that the government's complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in the tax compliance context, even if perfect enforcement were costless, it would not always be socially optimal. When improving the substantive law is infeasible, the enforcement agency can effect beneficial changes in the law by adopting a probabilistic enforcement scheme that varies according to the category of taxpayer and type of transaction. …
On The Future Of Tax Salience Scholarship: Operative Mechanisms And Limiting Factors, David Gamage
On The Future Of Tax Salience Scholarship: Operative Mechanisms And Limiting Factors, David Gamage
Articles by Maurer Faculty
This Essay — written for Florida State University’s symposium on the 100th anniversary of the U.S. federal income tax — evaluates how the literature on tax salience should be advanced in order for it to better guide tax policy over the coming decades. The literature on tax salience analyzes how taxpayers account for the costs imposed by taxation when the taxpayers make decisions or judgments, both in the taxpayers’ roles as voters and as market participants. This Essay evaluates both possible operative mechanisms that might underlie observed tax salience effects and limiting factors that might prevent tax salience effects from …