Approaches for Estimating Noncompliance: Examples from Federal Taxation in the United States

The measurement of noncompliance with laws and regulations is discussed. Three approaches for estimating the aggregate amount of noncompliance with respect to a specific law or regulation are presented: 1. intensive data collection for a focused subsample of the population, 2. detection controlled e...

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Veröffentlicht in:The Economic journal (London) 1999-06, Vol.109 (456), p.360-369
1. Verfasser: Feinstein, Jonathan S.
Format: Artikel
Sprache:eng
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Zusammenfassung:The measurement of noncompliance with laws and regulations is discussed. Three approaches for estimating the aggregate amount of noncompliance with respect to a specific law or regulation are presented: 1. intensive data collection for a focused subsample of the population, 2. detection controlled estimation, and 3. the comparison of estimates generated by distinct datasets and model. Each approach is described, its limitations reviewed, and an example of the application to the measurement of tax noncompliance in the US is presented.
ISSN:0013-0133
1468-0297
DOI:10.1111/1468-0297.00439