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Social and Behavioral Sciences Commons™
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Articles 1 - 7 of 7
Full-Text Articles in Social and Behavioral Sciences
Audit Selection And Income Tax Underreporting In The Tax Compliance Game, James Alm, Roy W. Bahl, Matthew N. Murray
Audit Selection And Income Tax Underreporting In The Tax Compliance Game, James Alm, Roy W. Bahl, Matthew N. Murray
ECON Publications
This paper uses a game-theoretic model of the tax compliance game to estimate a model of audit selection and income tax underreporting in Jamaica. The empirical analysis make use of audited tax returns for individual taxpayers, and a random sample of tax returns for the population from which the audited returns are selected. The estimation results strongly indicate a nonrandom audit strategy, and thus provide support for the game-theoretic approach. The results also indicate that the probability of underreporting and the level of underreporting are positively related to the marginal tax rate and to income, and negatively related to marginal …
The Tax And Intergovernmental Sharing System, Roy W. Bahl
The Tax And Intergovernmental Sharing System, Roy W. Bahl
ECON Publications
No abstract provided.
Metropolitan Fiscal Disparities, Roy W. Bahl, Jorge Martinez-Vazquez, David Sjoquist
Metropolitan Fiscal Disparities, Roy W. Bahl, Jorge Martinez-Vazquez, David Sjoquist
ECON Publications
No abstract provided.
State And Local Debt Burdens In The 1980s: A Study In Contrast, Roy W. Bahl, William D. Duncombe
State And Local Debt Burdens In The 1980s: A Study In Contrast, Roy W. Bahl, William D. Duncombe
ECON Publications
No abstract provided.
Using Microsimulation Models For Revenue Forecasting In Developing Countries, Roy W. Bahl, Richard Hawkins, Robert E. Moore, David Sjoquist
Using Microsimulation Models For Revenue Forecasting In Developing Countries, Roy W. Bahl, Richard Hawkins, Robert E. Moore, David Sjoquist
ECON Publications
The use of microsimulation models for revenue forecasting in developing countries is addressed and contrasted to some of the alternative forecasting techniques. Given the problems of many of the alternative techniques, microsimulation models are often found to be the preferred revenue estimation method. The microsimulation revenue estimation is illustrated with data for the Jamaican personal income tax. Details for the example related to the data requirements, problems, and the necessary assumptions for obtaining revenue estimates are discussed and several alternate tax policy changes are simulated and presented.
City Finances, City Futures, Roy W. Bahl
City Finances, City Futures, Roy W. Bahl
ECON Publications
The prospects for financing city governments are more than ever interwoven with the fiscal health and the fiscal attitude of state governments. State aid, state financial assumption, mandates and the division of revenue authority are all at the center of any present day discussion about the fiscal position of city governments. So, even though the focus of this forum is cities, I have chosen to comment on the public financing position of the state and local government sector. I think that three issues are relevant. The first is to understand what happened to state and local government finances in the …
Intergovernmental Fiscal Relations In Russia, Roy W. Bahl, Jorge Martinez-Vazquez, Sally Wallace
Intergovernmental Fiscal Relations In Russia, Roy W. Bahl, Jorge Martinez-Vazquez, Sally Wallace
ECON Publications
No abstract provided.