William C. Boning
Department of the Treasury
Contact
Address
Loding Complete
Explore Research
New This Week
August 1, 2023 - Article
The US Internal Revenue Service (IRS) estimates that in the middle of the last decade, underreporting of income on individual income tax returns accounted for roughly $300 billion in unpaid taxes. Additionally, research suggests that more than half of this total is associated with taxpayers in the...
We estimate the returns to IRS audits of taxpayers across the income distribution. We find an additional $1 spent auditing taxpayers above the 90th income percentile yields more than $12 in revenue, while audits of below-median income taxpayers yield $5. We draw upon comprehensive internal...
German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax base is defined uniformly at the national level. Before the federal governments imposition of a minimum tax rate in 2004, some municipalities such as the tiny North Sea town of...
Tax enforcement may affect both the behavior of those directly treated and of some taxpayers not directly treated but linked via a network to those who are treated. A large-scale randomized field experiment enables us to examine both the direct and network effects of letters and in-person visits on...
Show: results