| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w4498 |
| 来源ID | Working 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 |
| URL | https://www.nber.org/papers/w4498 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 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. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w4498.pdf（2185KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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