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 |
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| container_title | The Economic journal (London) |
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| creator | Feinstein, Jonathan S. |
| description | 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. |
| doi_str_mv | 10.1111/1468-0297.00439 |
| format | Article |
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| identifier | ISSN: 0013-0133 |
| ispartof | The Economic journal (London), 1999-06, Vol.109 (456), p.360-369 |
| issn | 0013-0133 1468-0297 |
| language | eng |
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| source | Wiley Online Library Journals Frontfile Complete; Business Source Complete; Periodicals Index Online; JSTOR Archive Collection A-Z Listing; Oxford University Press Journals All Titles (1996-Current) |
| subjects | Analytical estimating Black markets Controversy: On the Use of the `Hidden Economy' Estimates Corruption Crime Criminals Data collection Econometric models Economic theory Estate taxes Estimated taxes Estimating techniques Estimation methods Fraud Measurement Random sampling Regulation Studies Tax audits Tax evasion Tax noncompliance Taxes Taxpaying U.S.A |
| title | Approaches for Estimating Noncompliance: Examples from Federal Taxation in the United States |
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