This paper studies tax withholding on business sales, a widely used compliance mechanism which is ignored by public finance theory. A withholding scheme, whereby the payer in a transaction collects tax from the payee, is introduced in a standard evasion model with third-party reporting. If the taxpayer can fully reclaim the tax withheld, withholding is irrelevant to her evasion decision. However, in the presence of costly reclaim, low salience of...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2016/03/14
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Рабочий документ в рамках исследования вопросов политики
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WPS7600
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1
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1
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2016/03/14
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Disclosed
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Taxation, information, and withholding : evidence from Costa Rica
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sales tax
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