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Journal article

Tax enforcement using a hybrid between self- and third-party reporting

Abstract:: We study a tax enforcement policy combining elements of self- and third-party reporting. Taxpayers self-report to the authority but must file documentation issued by a third-party to corroborate claims. Exploiting salary-dependent cutoffs governing documentation requirements when claiming deductions for charitable contributions in Cyprus, we estimate that deductions increase by £0.7 when taxpayers can claim £1 more without documentation. Second, using a retroactive reform we find that at leas...
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Publication status:: Published

Peer review status:: Peer reviewed

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APA Style

Clifford, S., & Mavrokonstantis, P. (2021). Tax enforcement using a hybrid between self- and third-party reporting. Journal of Public Economics, 203.

MLA Style

Clifford, S., and P. Mavrokonstantis. “Tax Enforcement Using a Hybrid between Self- and Third-Party Reporting.” Journal of Public Economics, vol. 203, Elsevier, 2021.

Chicago Style

Clifford, S, and P Mavrokonstantis. 2021. “Tax Enforcement Using a Hybrid between Self- and Third-Party Reporting.” Journal of Public Economics 203.
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Publisher copy:: 10.1016/j.jpubeco.2021.104519

Authors

+ Clifford, S More by this author

Institution:

University of Oxford

Division:

SSD

Department:

Economics

Oxford college:

Nuffield College

Role:

Author

+ Mavrokonstantis, P More by this author

Role:

Author

Bibliographic Details

Publisher:: Elsevier Publisher's website
Journal:: Journal of Public Economics Journal website
Volume:: 203
Article number:: 104519
Publication date:: 2021-11-01
DOI:: 10.1016/j.jpubeco.2021.104519
ISSN:: 0047-2727

Item Description

Language:: English
Keywords:: FFR
Pubs id:: 1205625
Local pid:: pubs:1205625
Deposit date:: 2021-10-22

Terms of use

Copyright date:: 2021

Licence:: Terms and Conditions of Use for Oxford University Research Archive

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