G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w29029
来源IDWorking Paper 29029
Do Collateral Sanctions Work? Evidence from the IRS\u2019 Passport Certification and Revocation Process
Paul R. Organ; Alex Ruda; Joel Slemrod; Alex Turk
发表日期2021-07-19
出版年2021
语种英语
摘要Penalties for tax evasion are typically financial, but many jurisdictions also utilize collateral sanctions that deny access to some government-provided service. To learn about the effectiveness of such penalties, we examine a U.S. policy restricting passport access for taxpayers with substantial tax debt, known as “certification.” We find an immediate and strong positive effect on compliance actions when a passport request is denied. We then take advantage of randomization during the policy rollout to identify the direct compliance effect of certification, and find smaller but non-trivial effects whose heterogeneity is consistent with measures of taxpayers’ value of having a passport.
主题Public Economics ; Taxation
URLhttps://www.nber.org/papers/w29029
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/586703
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Paul R. Organ,Alex Ruda,Joel Slemrod,et al. Do Collateral Sanctions Work? Evidence from the IRS\u2019 Passport Certification and Revocation Process. 2021.
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