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政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/74435

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/74435

Title:	On the internal revenue service`s service and enforcement
Authors:	Tsai, T..-S.;Yang, C.C. 楊建成
Contributors:	財政學系
Date:	2015-04
Issue Date:	2015-04-09 17:23:25 (UTC+8)
Abstract:	Built on the seminal work of Graetz et al. (1986), this study considers a model of tax compliance in which the Internal Revenue Service (IRS) services as well as audits taxpayers as in the real world. Taxpayers are uncertain about whether their incomes are eligible for deduction/exemption, and may seek advice from the taxpayer service provided by the IRS to mitigate the uncertainty. We show: (1) while the society’s preferred quality of taxpayer service is likely to be sufficiently high, the IRS’s preferred quality of taxpayer service is only at an intermediate level; and (2) the conflict between the society and the IRS tends to be intensified as the cost of tax audits becomes lower. Evidence in support of our results is addressed. We also extend our model to addressing the issue of corruption in tax administration and to considering a dynamic model.
Relation:	Economic Inquiry,53(2),889-905 10.1111/ecin.12160
Data Type:	article
Appears in Collections:	[財政學系] 期刊論文

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