DARP Paper

Sticks and Carrots, (published in The Crisis in Tax Administration, Aaron, H. J. and Slemrod, J. (eds.) The Brookings Institution, Washington DC, (2004) 230-275).

Frank A Cowell

The tax-payer-as-gambler (TAG) model of tax non-compliance is the classic vehicle for providing some simple insights. Under fairly general conditions this model supports the following four propositions: (1) if the rate o...Read more...