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Tax Administration Reform and Taxpayer Compliance in India
Authors:Arindam Das-Gupta  Shanto Ghosh  Dilip Mookherjee
Institution:(1) Goa Institute of Management, Ribander, Goa, India;(2) Law and Economics Consulting Group LLC, 2000 Powell St, Suite 600, Emeryville, CA, 94608;(3) Boston University, Department of Economics, 270 Bay State Rd, Boston, MA, 02215
Abstract:This paper evaluates effects on tax compliance of simple reforms in personnel policy in the Indian income tax administration. Taxpayers voluntarily disclosing higher incomes are currently assigned to special assessment units. To avoid this, high income taxpayers have an added incentive to understate their incomes. Empirical evidence consistent with this hypothesis is found. It explains spillover effects of enforcement efforts across assessment units. We incorporate these spillovers in estimating revenue effects of increased support staff. The results imply significant compliance gains would accrue from expanded staff employment and changes in assignment procedures for staff and taxpayers.
Keywords:tax compliance  law enforcement  tax administration  tax evasion
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