G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w4498
来源IDWorking Paper 4498
Fiscal Anarchy in the U.K.: Modelling Poll Tax Noncompliance
Timothy Besley; Ian Preston; Michael Ridge
发表日期1993-10-01
出版年1993
语种英语
摘要The U.K.'s experience with the poll tax reminds us that even in an economy with a relatively well developed detection and legal system, one cannot take tax compliance for granted. The experience of the poll tax provides a unique opportunity to study many dimensions of tax compliance. We model nonpayment rates in a short panel of data on the 366 English local authorities. The transparent observability of individual and aggregate liabilities makes reliable measurement of rates of nonpayment possible. Moreover, these rates rose to unprecedented levels as well as exhibiting considerable variation across authorities. This, together with the variation in local taxes both between districts and over time, creates an ideal opportunity for empirical investigation. Our empirical specification allows us to investigate the determinants of compliance as a function of authority characteristics from census and other geographical data. Moreover, the analysis takes seriously the possibility of neighbourhood influences across authority boundaries. Our empirical results confirm the idea that higher taxes lead to larger compliance problems and that attempts to enforce compliance have a positive effect. Neighbourhood effects on non-compliance were less conspicuous, figuring significantly, if at all, only in the final year.
主题Public Economics ; Taxation ; Subnational Fiscal Issues
URLhttps://www.nber.org/papers/w4498
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/561875
推荐引用方式
GB/T 7714
Timothy Besley,Ian Preston,Michael Ridge. Fiscal Anarchy in the U.K.: Modelling Poll Tax Noncompliance. 1993.
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