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Taxpayers' Behavioural Responses and Measures of Tax Compliance ‘Gaps’: A Critique and a New Measure

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  • Norman Gemmell
  • John Hasseldine
Abstract
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  • Norman Gemmell & John Hasseldine, 2014. "Taxpayers' Behavioural Responses and Measures of Tax Compliance ‘Gaps’: A Critique and a New Measure," Fiscal Studies, Institute for Fiscal Studies, vol. 35, pages 275-296, September.
    • Handle: RePEc:ifs:fistud:v:35:y:2014:i::p:275-296
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    Cited by:

    1. Danuse Nerudova & Marian Dobranschi, 2019. "Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach," PLOS ONE, Public Library of Science, vol. 14(1), pages 1-38, January.
    2. Antonín Korauš & Miroslav Gombár & Alena Vagaská & Stanislav Šišulák & Filip Černák, 2021. "Secondary Energy Sources and Their Optimization in the Context of the Tax Gap on Petrol and Diesel," Energies, MDPI, vol. 14(14), pages 1-22, July.
    3. Eerola, Essi & Kosonen, Tuomas & Kotakorpi, Kaisa & Lyytikäinen, Teemu & Tuimala, Jarno, 2019. "Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment," Working Papers 122, VATT Institute for Economic Research.
    4. Balázs Hohmann, 2021. "Possibilities for Modernization of Conciliation Board Procedures in the Countries of Central and Eastern Europe - Online Dispute Resolution and Electronic Communication," European Journal of Social Sciences Articles, Revistia Research and Publishing, vol. 4, ejss_v4_i.
    5. Hrushikesh Mallick, 2021. "Do governance quality and ICT infrastructure influence the tax revenue mobilisation? An empirical analysis for India," Economic Change and Restructuring, Springer, vol. 54(2), pages 371-415, May.
    6. Keen, Michael & Slemrod, Joel, 2017. "Optimal tax administration," Journal of Public Economics, Elsevier, vol. 152(C), pages 133-142.
    7. Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
    8. John Creedy & Penny Mok, 2019. "Labour supply elasticities in New Zealand," New Zealand Economic Papers, Taylor & Francis Journals, vol. 53(2), pages 125-143, May.
    9. Ana Cinta G. Cabral & Norman Gemmell & Nazila Alinaghi, 2021. "Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 284-322, April.
    10. Cabral, Ana Cinta G. & Gemmell, Norman, 2018. "Estimating Self-Employment Income-Gaps from Register and Survey Data: Evidence for New Zealand," Working Paper Series 7625, Victoria University of Wellington, Chair in Public Finance.

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